XAMPP Virtual Hosts not working on Windows 10 - apache

Question

Before marking this as answered, please read the entire thing because yes there is a good amount of these questions but NONE of the answers on them have worked at all.
Hosts File
127.0.0.1 localhost
127.0.0.1 abv
httpd.conf
<Directory />
AllowOverride none
Require all granted
</Directory>
index.php
echo "abc";
httpd-vhosts.conf
<VirtualHost *:80>
DocumentRoot "/xampp/htdocs/abv"
ServerName abv
ErrorLog "abv-error.log"
CustomLog "abv-access.log" common
<Directory "/xampp/htdocs/abv">
DirectoryIndex index.php
AllowOverride All
Order allow,deny
Allow from all
</Directory>
</VirtualHost>
Access LOG
127.0.0.1 - - [21/Jul/2019:10:09:50 +0530] "GET / HTTP/1.1" 200 3
127.0.0.1 - - [21/Jul/2019:10:09:50 +0530] "GET /favicon.ico HTTP/1.1" 404 1053
These Setting are running perfectly and output is showing and now replacing with below
<VirtualHost *:80>
DocumentRoot "F:\Websites\abv"
ServerName abv
ErrorLog "abv-error.log"
CustomLog "abv-access.log" common
<Directory "F:\Websites\abv">
DirectoryIndex index.php
AllowOverride All
Order allow,deny
Allow from all
</Directory>
</VirtualHost>
Access LOG
127.0.0.1 - - [21/Jul/2019:10:09:57 +0530] "GET / HTTP/1.1" 200 384
127.0.0.1 - - [21/Jul/2019:10:09:57 +0530] "GET /favicon.ico HTTP/1.1" 404 1053
No out is showing WHY?