A couple of people have had trouble with getting Visual Studio to run properly on Windows 8.1.

If you get the error message "can not find glut32.dll" when trying to run a program, try placing a copy of glut32.dll in the folder C:\Windows\SysWOW64

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For the the problem where it is not recognizing the #include <gl\glut.h>

In the VC++ Include directory instead of:

            C:\Program Files (x86)\Microsoft SDKs\Windows\v7.0A\Include\gl

try this:

            C:\Program Files (x86)\Microsoft SDKs\Windows\v7.1A\Include

Microsoft moved everything into the 7.1A folder with the release of Service Pack 1.

Also the #include <gl\glut.h> already has the \gl folder included so the path needs to aim one directory higher in the tree.

( alternately you could try using #include <glut.h> )