OS Windows Vista Ultimate

trying to run a program called minimal.c when i type at command line

C:\Users\nathan\Desktop>cl minimal.c
Microsoft (R) 32-bit C/C++ Optimizing Compiler Version 14.00.50727.762 for 80x86

Copyright (C) Microsoft Corporation.  All rights reserved.

minimal.c
minimal.c(5) : fatal error C1034: windows.h: no include path set

i have set all the paths:

C:\Users\nathan\Desktop>path
PATH=C:\Program Files (x86)\Microsoft Visual Studio 8\VC\bin;C:\Windows\system3
;C:\Windows;C:\Windows\System32\Wbem;C:\Program Files (x86)\ATI Technologies\AT
.ACE\Core-Static;C:\Program Files\Intel\DMIX;c:\Program Files (x86)\Microsoft S
L Server\100\Tools\Binn\;c:\Program Files (x86)\Microsoft SQL Server\100\DTS\Bi
n\;C:\Program Files (x86)\QuickTime\QTSystem\;C:\Program Files (x86)\Java\jdk1.
.0_13\bin;C:\Program Files (x86)\Autodesk\Backburner\;C:\Program Files (x86)\Co
mon Files\Autodesk Shared\;C:\Program Files (x86)\Microsoft DirectX SDK (March
009)\Include;C:\Users\nathan\Desktop\glut-3.7.6-bin\glut-3.7.6-bin;C:\Program F
les (x86)\Microsoft Visual Studio 8\Common7\IDE;C:\Program Files (x86)\Microsof
 Visual Studio 8\VC\PlatformSDK\Include;C:\Program Files (x86)\Microsoft Visual
Studio 8\VC\PlatformSDK\Include\gl

i have gone and made sure windows.h is in the directory im setting the path too. its in C:\Program Files (x86)\Microsoft Visual Studio 8\VC\PlatformSDK\Include.

i have visual studio 2005

i have exhausted all possiblies any ideas