C:\>diff -u Makefile.PL_orig Makefile.PL
--- Makefile.PL_orig    Fri Feb  6 10:40:08 2009
+++ Makefile.PL Fri Feb  6 10:40:45 2009
@@ -46,18 +46,18 @@
                "disable-tld" => \$disable_tld
        );

-       if ($libdir)
+       if (1)
        {
-               $Params{LIBS} = "-L$libdir -lidn";
+               $Params{LIBS} = "-LC:/_32/msys/1.0/local/lib -lidn -liconv";
        }
        else
        {
                $Params{LIBS} = '-lidn';
        }

-       if ($incdir)
+       if (1)
        {
-               $Params{INC} = "-I$incdir";
+               $Params{INC} = "-IC:/_32/msys/1.0/local/include";
        }
        else
        {
@@ -164,7 +164,7 @@
                return 0;
        }

-       foreach my $cc (qw/cc gcc/)
+       foreach my $cc (qw/gcc/)
        {
                unlink($test);
                system "$cc $cflags -o $test $test.c $ldflags";