Answer
#if/#ifdef/#ifndef/#else/#endif include or exclude code at compile time based on macros—used for platform-specific code, feature toggles, debug/release differences, and include guards. They let one codebase compile differently for different targets or configurations.
#ifdef _WIN32
// Windows-specific code
#else
// POSIX code
#endifReal-world example Platform-specific file paths are selected via #ifdef _WIN32 so one codebase builds on Windows and Linux.