diff --git a/ext/node/polyfills/internal_binding/buffer.ts b/ext/node/polyfills/internal_binding/buffer.ts
index 7a543e6f03..68ee4ea120 100644
--- a/ext/node/polyfills/internal_binding/buffer.ts
+++ b/ext/node/polyfills/internal_binding/buffer.ts
@@ -36,18 +36,6 @@ export function indexOfNeedle(
   return -1;
 }
 
-export function numberToBytes(n: number): Uint8Array {
-  if (n === 0) return new Uint8Array([0]);
-
-  const bytes = [];
-  bytes.unshift(n & 255);
-  while (n >= 256) {
-    n = n >>> 8;
-    bytes.unshift(n & 255);
-  }
-  return new Uint8Array(bytes);
-}
-
 // TODO(Soremwar)
 // Check if offset or buffer can be transform in order to just use std's lastIndexOf directly
 // This implementation differs from std's lastIndexOf in the fact that
@@ -101,8 +89,6 @@ function findLastIndex(
   return searchableBufferLastIndex - index;
 }
 
-// TODO(@bartlomieju):
-// Take encoding into account when evaluating index
 function indexOfBuffer(
   targetBuffer: Uint8Array,
   buffer: Uint8Array,
@@ -114,6 +100,14 @@ function indexOfBuffer(
     throw new Error(`Unknown encoding code ${encoding}`);
   }
 
+  // If the encoding is UCS2 and haystack or needle has a length less than 2, the search will always fail
+  // https://github.com/nodejs/node/blob/fbdfe9399cf6c660e67fd7d6ceabfb106e32d787/src/node_buffer.cc#L1067-L1069
+  if (encoding === Encodings.UCS2) {
+    if (buffer.length < 2 || targetBuffer.length < 2) {
+      return -1;
+    }
+  }
+
   if (!forwardDirection) {
     // If negative the offset is calculated from the end of the buffer
 
@@ -137,23 +131,17 @@ function indexOfBuffer(
   return indexOfNeedle(targetBuffer, buffer, byteOffset);
 }
 
-// TODO(Soremwar)
-// Node's implementation is a very obscure algorithm that I haven't been able to crack just yet
 function indexOfNumber(
   targetBuffer: Uint8Array,
   number: number,
   byteOffset: number,
   forwardDirection: boolean,
 ) {
-  const bytes = numberToBytes(number);
-
-  if (bytes.length > 1) {
-    throw new Error("Multi byte number search is not supported");
-  }
-
   return indexOfBuffer(
     targetBuffer,
-    numberToBytes(number),
+    // Uses only the last 2 hex digits of the number
+    // https://github.com/nodejs/node/issues/7591#issuecomment-231178104
+    Uint8Array.from([number & 255]),
     byteOffset,
     Encodings.UTF8,
     forwardDirection,
diff --git a/tests/node_compat/config.jsonc b/tests/node_compat/config.jsonc
index 20a0074644..f72ae3308d 100644
--- a/tests/node_compat/config.jsonc
+++ b/tests/node_compat/config.jsonc
@@ -24,7 +24,6 @@
       "test-blocklist.js",
       "test-buffer-arraybuffer.js",
       "test-buffer-backing-arraybuffer.js",
-      "test-buffer-includes.js",
       "test-buffer-indexof.js",
       "test-buffer-tostring-range.js",
       "test-child-process-exec-abortcontroller-promisified.js",
diff --git a/tests/node_compat/test/parallel/test-buffer-includes.js b/tests/node_compat/test/parallel/test-buffer-includes.js
index 576719a3f8..f6d7d48f75 100644
--- a/tests/node_compat/test/parallel/test-buffer-includes.js
+++ b/tests/node_compat/test/parallel/test-buffer-includes.js
@@ -2,7 +2,7 @@
 // deno-lint-ignore-file
 
 // Copyright Joyent and Node contributors. All rights reserved. MIT license.
-// Taken from Node 18.12.1
+// Taken from Node 23.9.0
 // This file is automatically generated by `tests/node_compat/runner/setup.ts`. Do not modify this file manually.
 
 'use strict';
@@ -81,9 +81,7 @@ assert(b.includes(Buffer.from('f'), 5));
 assert(b.includes(Buffer.from('f'), -1));
 assert(!b.includes(Buffer.from('f'), 6));
 
-// TODO(Soremwar)
-// Enable again once encoding is taking into account when evaluating indexOf
-// assert(!Buffer.from('ff').includes(Buffer.from('f'), 1, 'ucs2'));
+assert(!Buffer.from('ff').includes(Buffer.from('f'), 1, 'ucs2'));
 
 // test hex encoding
 assert.strictEqual(
@@ -222,10 +220,7 @@ assert(!asciiString.includes('\x2061'));
 assert(asciiString.includes('leb', 0));
 
 // Search in string containing many non-ASCII chars.
-const allCodePoints = [];
-for (let i = 0; i < 65534; i++) allCodePoints[i] = i;
-const allCharsString = String.fromCharCode.apply(String, allCodePoints) +
-    String.fromCharCode(65534, 65535);
+const allCharsString = Array.from({ length: 65536 }, (_, i) => String.fromCharCode(i)).join('');
 const allCharsBufferUtf8 = Buffer.from(allCharsString);
 const allCharsBufferUcs2 = Buffer.from(allCharsString, 'ucs2');
 
@@ -299,19 +294,17 @@ for (let lengthIndex = 0; lengthIndex < lengths.length; lengthIndex++) {
 });
 
 // Test truncation of Number arguments to uint8
-// TODO(Soremwar)
-// Enable once multi byte number search is available
-// {
-//   const buf = Buffer.from('this is a test');
-//   assert.ok(buf.includes(0x6973));
-//   assert.ok(buf.includes(0x697320));
-//   assert.ok(buf.includes(0x69732069));
-//   assert.ok(buf.includes(0x697374657374));
-//   assert.ok(buf.includes(0x69737374));
-//   assert.ok(buf.includes(0x69737465));
-//   assert.ok(buf.includes(0x69737465));
-//   assert.ok(buf.includes(-140));
-//   assert.ok(buf.includes(-152));
-//   assert.ok(!buf.includes(0xff));
-//   assert.ok(!buf.includes(0xffff));
-// }
+{
+  const buf = Buffer.from('this is a test');
+  assert.ok(buf.includes(0x6973));
+  assert.ok(buf.includes(0x697320));
+  assert.ok(buf.includes(0x69732069));
+  assert.ok(buf.includes(0x697374657374));
+  assert.ok(buf.includes(0x69737374));
+  assert.ok(buf.includes(0x69737465));
+  assert.ok(buf.includes(0x69737465));
+  assert.ok(buf.includes(-140));
+  assert.ok(buf.includes(-152));
+  assert.ok(!buf.includes(0xff));
+  assert.ok(!buf.includes(0xffff));
+}