By default, Windows does not come with a compiler or compiler tools. Microsoft's Visual Studio uses a make utility called nmake. I believe that the MinGW compiler uses a make utlity called dmake. In any case, the make utility that you need to use needs to be compatible with the compiler that you use. In the case of compiling Perl modules, you'll need to be using a compiler and make utility that is compatible with the compiler used compile your Perl installation.