The macro $(WindowsSDK_IncludePath) has the values shown in the picture.
I\'d like to know where those values are defined, they must be defined in some files.
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I see the data in file sdk.props in folder C:\Program Files (x86)\Windows Kits\8.0\build\CommonConfiguration\Neutral
$([MSBUILD]::GetDirectoryNameOfFileAbove('$(MSBUILDTHISFILEDIRECTORY)', 'sdkmanifest.xml'))
$(WindowsSdkDir)Include\um;$(WindowsSdkDir)Include\shared;$(WindowsSdkDir)Include\winrt;
I use a Win8 + VS2012, so it should be in folder 8.1 for your VS2013 + 8.1 SDK.