Hello LorraineWDC,
Indeed, there is no such setting. The previous contributor must have been thinking of Safari, which does have such setting.
I observe the same behavior on my Mac using macOS Sonoma 14.3.1. Once I close the Finder window using the red icon (top left), the tabs are not preserved when reopening Finder. I also tried with a Mac using macOS Ventura, the previous version of macOS, but I got the same result.
I would advise to minimize (orange icon, top left) the Finder window instead of closing it. The next time you open Finder, the tabs will still be present. I don't know if they would be preserved after a restart, though.
If you decide to do this and you use multiple Spaces/Desktops, I would advise that you changing a setting. Right-click on Finder in the Dock, click Options and choose "All Desktops". this will allow you to open Finder in the current Desktop (Space) with its tabs intact. Otherwise, Finder will automatically go back to the Desktop it is assigned to.