install()命令中只需要PUBLIC_HEADER参数，而不需要INCLUDES参数。但是，PUBLIC_HEADER参数不会获取任何头文件，因为尚未设置lib目标的PUBLIC_HEADER属性。请尝试以下操作：

add_library(lib STATIC test.cpp)

target_include_directories(lib 
    PUBLIC 
        ${PROJECT_SOURCE_DIR}/include
)

# List the headers we want to declare as public for installation.
set(MY_PUBLIC_HEADERS
    ${PROJECT_SOURCE_DIR}/include/MyHeader.hpp
    ${PROJECT_SOURCE_DIR}/include/MyHeader2.hpp
    ...
)

# Tell the target these headers are "public".
set_target_properties(lib PROPERTIES PUBLIC_HEADER "${MY_PUBLIC_HEADERS}")

install(TARGETS lib
    ARCHIVE
        DESTINATION ${PROJECT_SOURCE_DIR}/build/output_dir/lib/win64
    PUBLIC_HEADER
        DESTINATION ${PROJECT_SOURCE_DIR}/build/output_dir   
)

如果你们中有人感兴趣的话，下面是我添加spdlog include目录（包括嵌套的子目录）的代码，它确实使用了GLOB_RECURSE，但是我找不到更好的方法。
注意：需要CMake〉= 3.23（对于FILE_SET）。

set(Target logger)
add_library(${Target} SHARED logger.cpp)

# finding recursively all the header files
file(GLOB_RECURSE spdlog_headers
    ${CMAKE_CURRENT_SOURCE_DIR}/logger_interface/spdlog/include/*.h)
target_sources(${Target} PUBLIC FILE_SET HEADERS 
    BASE_DIRS logger_interface/spdlog/include
    FILES ${spdlog_headers})
set_target_properties(${Target} PROPERTIES FILE_SET spdlog_headers)
set_target_properties(${Target} PROPERTIES PUBLIC_HEADER "logger.h") # my main include file

set(InstallDir ${Target}) # with skbuild
set(InstallDir ${CMAKE_BINARY_DIR}/install/${Target}) # with cmake normal compilation
install(
    TARGETS logger
    FILE_SET HEADERS DESTINATION ${InstallDir}/include
    PUBLIC_HEADER DESTINATION ${InstallDir}/include
    RUNTIME DESTINATION ${InstallDir}/bin
    LIBRARY DESTINATION ${InstallDir}/lib
    ARCHIVE DESTINATION ${InstallDir}/lib)