Why not で in following sentence?

From ShinKanzen Master N4 Grammar book. Had to pick between で and に. I thought で because it’s the location of an action (making a window) but apparently the answer is に and I don’t know why. Can anyone explain this to me?

子供の部屋 (__) 大きい窓をを作りました。

2 comments
  1. Don’t take my word for granted because I’m not very advanced, but isn’t this situation like the one for the verb 書く?

    Where テーブルで書く means that I wrote something while I was using a table as support. While テーブルに書く means that I wrote something in the table itself.

    Maybe it means the same thing. You wouldn’t be making a window while in the room, you would make a window into the room.

    I’m just a beginner, please take what I wrote with a grain of salt.

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