I just compiled Qt 5.12.4 from scratch with the following configuration :

configure.bat -prefix C:\local\osl\qt\Qt5.12.4\5.12.4\msvc2017 -opensource -c+std c+11 -nomake examples -nomake tests --confirm-license -opengl dynamic --openssl-runtime -IC:\local\osl\OpenSSL\1.1.1b\win32\include

After the nmake install step i realized, that some prl files (e.g. qtmaind.prl) contains fullpaths to windows libs, like QMAKE_PRL_LIBS = "C:
Program Files (x86)
Windows Kits\\10\\lib\\10.0.18362.0\\um\\x86
shell32.lib"

A colleague o mine wanted to create a qt application and build it with qmake, but gets an linker error, that says that shell32.lib could not be found. Since she has another version of the windows 10 kit, this file is located elsewhere. We could fix it by replacing the whole path by -lshell32, but the question is, if the whole path is taken intentionally.