$ sdl-config --libs
-L/mingw/lib -lmingw32 -lSDLmain -lSDL -mwindows
$ sdl-config --cflags
-I/mingw/include/SDL -Dmain=SDL_main

##</code><code>##

my $sdl_compile_flags = '-O2 -Ie:\msys\1.0\mingw\include\SDL -Dmain=SDL_main';
my $sdl_link_flags    = '-O2 -Ie:\msys\1.0\mingw\include\SDL -Dmain=SDL_main '. 
	'-LE:\msys\1.0\mingw\lib -lmingw32 -lSDLmain -lSDL';

##</code><code>##

gcc -O2 -IE:\msys\1.0\mingw\include\SDL -Dmain=SDL_main -c SDL_PlaySound.c
gcc -O2 -IE:\msys\1.0\mingw\include\SDL -Dmain=SDL_main -o SDL_PlaySound.exe SDL_PlaySound.o -LE:\msys\1.0\mingw\lib -lmingw32 -lSDLmain -lSDL -lSDL_mixer -mwindows

##</code><code>##

e:\perl-5.8.7\bin\perl.exe "-Ie:\perl-5.8.7\lib" "-Ie:\perl-5.8.7\lib" "E:\perl-5.8.7\lib\ExtUtils\xsubpp" -noprototypes -typemap "E:\perl-5.8.7\lib\ExtUtils\typemap" "src\SDL_perl.xs"gcc -c -s -O2 -DWIN32 -DHAVE_DES_FCRYPT -DPERL_IMPLICIT_CONTEXT -DPERL_IMPLICIT_SYS -fno-strict-aliasing -DPERL_MSVCRT_READFIX -s -O2 -I"E:\perl-5.8.7\lib\CORE" -I"E:\msys\1.0\mingw\include" -o "src\SDL_perl.o" "src\SDL_perl.c"

##</code><code>##

dlltool --def "src\SDL_perl.def" --output-exp "blib\arch\auto\SDL_perl\SDL_perl.exp"
g++ -o "blib\arch\auto\SDL_perl\SDL_perl.dll" -Wl,--base-file,"src\SDL_perl.base" -Wl,--image-base,0x23210000 -mdll -s -Le:\perl-5.8.7\lib\CORE -Le:\msys\1.0\mingw\lib -O2 -Ie:\msys\1.0\mingw\include\SDL -Dmain=SDL_main -LE:\msys\1.0\mingw\lib -lmingw32 -lSDLmain -lSDL "src\SDL_perl.lds" "blib\arch\auto\SDL_perl\SDL_perl.exp"

##</code><code>##

src\SDL_perl.o(.text+0x52f):SDL_perl.c: undefined reference to `SDL_GetError'
src\SDL_perl.o(.text+0x6e4):SDL_perl.c: undefined reference to `SDL_Init'
src\SDL_perl.o(.text+0x8c4):SDL_perl.c: undefined reference to `SDL_InitSubSystem'
src\SDL_perl.o(.text+0xa48):SDL_perl.c: undefined reference to `SDL_QuitSubSystem'

[ About 40 other errors along the same lines ]

##</code><code>##

g++ -Wl,--base-file,"src\SDL_perl.base" -Wl,--image-base,0x23210000 -s -O2 -o "blib\arch\auto\SDL_perl\SDL_perl.dll" "src\SDL_perl.lds" "blib\arch\auto\SDL_perl\SDL_perl.exp" -Le:\perl-5.8.7\lib\CORE -LE:\msys\1.0\mingw\lib -lmingw32 -lSDLmain -lSDL -mdll

##</code><code>##

blib\arch\auto\SDL_perl\SDL_perl.exp(.edata+0x50):fake: undefined reference to `boot_'
blib\arch\auto\SDL_perl\SDL_perl.exp(.edata+0x54):fake: undefined reference to `boot_'
collect2: ld returned 1 exit status

##</code><code>##

g++ -Wl,--base-file,"src\SDL_perl.base" -Wl,--image-base,0x23210000 -s -O2 -o "blib\arch\auto\SDL_perl\SDL_perl.dll" "src\SDL_perl.lds" "blib\arch\auto\SDL_perl\SDL_perl.exp" -Le:\perl-5.8.7\lib\CORE -LE:\msys\1.0\mingw\lib -lperl58 -lmingw32 -lSDLmain -lSDL -mdll