I'm using Visual Studio 2013 and Windows7 64bit. When I try to build a simple cpp-project I get this error:
error lnk1104 cannot open file 'kernel32.lib'
I think I have seen this problem somewhere else and it seems an SDK problem, just try to reinstall the windows SDK for windows7 from here: http://www.microsoft.com/en-us/download/details.aspx?id=8279
Restart your Visual studio and see. I hope it helps.