Shut the Surface down.
Hold Volume Up.
Press and release Power.
Keep holding Volume Up until Surface UEFI appears.
Check whether Internal Storage/Windows Boot Manager is detected.
If UEFI sees the internal storage but Windows won't boot, the problem may be with the Windows boot environment. If the internal storage is not detected, that points more strongly toward an SSD/storage or motherboard-level hardware problem.
You can also try booting a known-good Surface USB recovery drive using Volume Down + Power; Microsoft documents this procedure.