sas.dll is not included to Windows 8 SDK. Use one from from Windows 7 SDK instead.

remoting/remoting.gyp

Index: remoting/remoting.gyp
diff --git a/remoting/remoting.gyp b/remoting/remoting.gyp
index b252e769fb21e2bdd53788dddbf98b4e6c13e37e..1d33b304ab9b15bcce1d3e0e23e73b399fcc0b22 100644
--- a/remoting/remoting.gyp
+++ b/remoting/remoting.gyp
@@ -677,7 +677,7 @@
     # include all DLLs imported by the installed binaries, so supporting
     # the component build becomes a burden.
     ['OS == "win" and component != "shared_library" and wix_exists == "True" \
-        and platformsdk_exists == "True"', {
+        and sas_dll_exists == "True"', {
       'targets': [
         {
           'target_name': 'remoting_host_installation',
@@ -711,7 +711,7 @@
                 '<(PRODUCT_DIR)/remoting_host_controller.exe',
                 '<(PRODUCT_DIR)/remoting_me2me_host.exe',
                 '<(PRODUCT_DIR)/remoting_service.exe',
-                '<(platformsdk_path)/redist/x86/sas.dll',
+                '<(sas_dll_path)/sas.dll',
                 'resources/chromoting.ico',
                 'candle_and_light.py',
               ],
@@ -725,7 +725,7 @@
                 '--version', '<(version_full)',
                 '--product_dir', '<(PRODUCT_DIR).',
                 '--intermediate_dir', '<(INTERMEDIATE_DIR).',
-                '--platformsdk_path', '<(platformsdk_path)',
+                '--sas_dll_path', '<(sas_dll_path)',
                 '--input', '<(RULE_INPUT_PATH)',
                 '--output', '<@(_outputs)',
                 '<@(_wix_defines)',