Depending on how you installed erlang, you might need to install additional packages.

If you installed erlang and elixir through apt (but not from ESL repos), it might be that sudo apt install erlang-dev works.

If though you installed by any other means, then you will need to check how you install the erlang headers via that package/version manager.

I implement it on Linux. I have not checked on Windows. But the following code may be fine.

I referred to Matrex makefile code.

ERL_INCLUDE_PATH = $(shell erl -eval ‘io:format("~s", [lists:concat([code:root_dir(), “/erts-”, erlang:system_info(version), “/include”])])’ -s init stop -noshell)

nifs: ./lib/nifs.cu
@mkdir -p priv
nvcc -shared --compiler-options ‘-fPIC’ -lcublas -I$(ERL_INCLUDE_PATH) -o ./priv/nifs.so ./lib/nifs.cu

That code gives the PATH to the Nif header.