Visual Studio At Publish Web Show Error : Can't find the valid AspnetMergePath

According to this tutorial and it work to me : https://www.it-swarm.net/id/asp.net/tidak-dapat-menemukan-aspnetmergepath-yang-valid-di-visual-web-developer-publish/1069394938/

First Im Open file : Microsoft.Web.Publishing.AspNetCompileMerge.targets
It located at : {Application_PATH}\packages\MSBuild.Microsoft.VisualStudio.Web.targets.14.0.0.3\tools\VSToolsPath\Web\Transform

At this segment :

        Name="GetAspNetMergePath"
      DependsOnTargets="$(GetAspNetMergePathDependsOn)"
      Condition ="'$(GetAspNetMergePath)' != 'false'">
   
        C:\Program Files (x86)\Microsoft SDKs\Windows\v7.0A\Bin\
      aspnet_merge.exe
      $(TargetFrameworkSDKToolsDirectory)
   
               Text="Can't find the valid AspnetMergePath" />
 

I Added script at blue line... After that it work normally.