doc: add a tip about developer mode on Windows

On Windows, creating symlinks requires Developer Mode to be
enabled or running the command as Administrator. Tests that
rely on creating symlinks may fail with EPERM errors if
symlink creation is not permitted. Add a tip about this
for the docs about running tests on Windows.

PR-URL: #61112
Reviewed-By: Rafael Gonzaga <rafael.nunu@hotmail.com>
Reviewed-By: Stefan Stojanovic <stefan.stojanovic@janeasystems.com>
Reviewed-By: Luigi Pinca <luigipinca@gmail.com>
Reviewed-By: Gerhard Stöbich <deb2001-github@yahoo.de>
Reviewed-By: Xuguang Mei <meixuguang@gmail.com>

Author: joyeecheung

BUILDING.md

@@ -870,6 +870,11 @@ To test if Node.js was built correctly:
 Release\node -e "console.log('Hello from Node.js', process.version)"
 ```
 
+> \[!TIP]
+> On Windows, creating symlinks requires [Developer Mode][] to be enabled or
+> running the command as Administrator. Tests that rely on creating symlinks
+> may fail with EPERM errors if symlink creation is not permitted.
+
 ##### Using ccache:
 
 Follow <https://github.com/ccache/ccache/wiki/MS-Visual-Studio>, and you
@@ -1140,4 +1145,5 @@ by opening a pull request against the registry available at
 <https://github.com/nodejs/node/blob/HEAD/doc/abi_version_registry.json>.
 
 [AIX toolbox]: https://www.ibm.com/support/pages/aix-toolbox-open-source-software-overview
+[Developer Mode]: https://learn.microsoft.com/en-us/windows/advanced-settings/developer-mode
 [Python versions]: https://devguide.python.org/versions/