cygwin is not windows. I don't know what the docs say, but Makefile.win32 should not apply to cygwin.

Now, actually looking at and realizing that it's perl code, it's missing a ) at line 33 right before );.

You should submit a patch for the makefile, as it's code that doesn't compile.

update: Further examination of Makefile.win32 reveals

#
# Windows configuration detection
#  ( Cywin for unsupported, currently only VC++ 6 )
#

update: Looking at ftp://sdlperl.org/SDL_perl/win32/readme.win32.txt I gotta say i'm rather disgusted.

MJD says you can't just make shit up and expect the computer to know what you mean, retardo! ** The Third rule of perl club is a statement of fact: pod is sexy.