For Windows desktop development,
you need the following in addition to the Flutter SDK:

Visual Studio 2022 or Visual Studio Build Tools 2022
When installing Visual Studio or only the Build Tools,
select the “Desktop development with C++” workload,
including all of its default components,
to install the necessary C++ toolchain and
Windows SDK header files.

Note:
  Visual Studio is different than Visual Studio Code.

Additional macOS requirements

For macOS desktop development,
you need the following in addition to the Flutter SDK:

Xcode the full version of Xcode is required, not just the commandline tools

CocoaPods if you use plugins

Additional Linux requirements

For Linux desktop development,
you need the following in addition to the Flutter SDK:

Clang

CMake

GTK development headers

Ninja build

pkg-config