Setting
Ctrl+Shift+P -> C/C++: Edit configurations (UI)
Compiler Path
D:\Espressif\tools\riscv32-esp-elf\esp-2021r2-patch3-8.4.0\riscv32-esp-elf\bin\riscv32-esp-elf-gcc.exe
IntelliSense Mode
windows-gcc-x64
Include Path
D:/Espressif/frameworks/esp-idf-v4.4.2/components/**
Advance Settings -> Compile Commands
${workspaceFolder}/build/compile_commands.json