Hmm – see the full article for more details
As Russinovich noted, MinWin includes some kernel interfaces, but it is not simply the Windows kernel. Some part of the kernel32 implementation didn’t belong in MinWin, he said. After tinkering with what did/didn’t belong, the team ended up layering kernel32 on top of the Windows kernel base, he said.
Russinovich described MinWin as the bottom-most part of Windows. He also called it “Cutler’s NT,” meaning the core Windows operating system as developed by Microsoft Technical Fellow Dave Cutler. MinWin is about 25 MB on disk, he said. It includes the executive subsystem, networking components and possibly file-system drivers (which sound like they are optional).