I am proposing a step by step guide to install WSL on a non-system drive. While installing the wsl as advised in the build-windows.md doc, we could not be able to build bitcoin due to a lack of space in the C:\ drive. That would also make impossible to run tests (units, regression and functional).
But, if the install is done on a non-system drive (D:, F:...), the user would have more spaces and possibilities to install a linux distro, compile bitcoin and run tests.
This guide is here to help with detailed steps and it worked for me.