Finding the is possible, but it has become a bit of a scavenger hunt in Microsoft's legacy support pages. While you can still create the installation media, remember that Windows 8.1 is a dead-end. Using it is like driving a car without airbags or a seatbelt; you might get from point A to point B, but you are taking a massive risk.
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Microsoft still maintains an older URL for Windows 8.1 recovery. Open your browser (Edge or Chrome) and go to: Finding the is possible, but it has become