[CSm1n]

> No, you can't. When you use 7-era toolchain (e.g. VS 2012) it sets the minimum client version in PE header to Vista, not XP much less 2k.

Yes, you can! There are even multiple Windows 10 era toolchains that officially support XP. VS 2017 was the last release that could build XP binaries.

[AshamedCaptain]

"Without following any special procedure". I know you can install older toolchains and then build using those, but I can do as much on any platform (e.g. by using a chroot). The default on VS2012 is Vista-only binaries.