The Microsoft Win32 Software Development Kit (SDK) provides a complete development environment for the creation of Win32-based applications for any Microsoft operating system that supports Win32-based applications, including Windows 95 and Windows NT.

The Win32 SDK includes full development support for all Microsoft’s 32-bit operating systems. The goal of the SDK is to make it as simple as possible to develop a Win32-based application that will run on all of Microsoft’s 32-bit platforms. To this end, all the headers, libraries, and samples that formerly existed separately in the Win32 SDK for Windows NT and the Win32 SDK for Windows 95 have been merged into one common set of files and directories. You can install the Win32 SDK on either Windows NT or Windows 95, and write an application that will run on both operating systems. You can even install the Win32 SDK on one operating system and write an application that targets the other operating system exclusively. 

It is easy to write a Win32-based application that will run on both Windows NT and Windows 95. All the core functionality is supported on both Windows NT and Windows 95. However, there are some differences between the two platforms. Windows NT supports advanced features such as security, Unicode, and services, which are not implemented on Windows 95.