patch makefile as in Re^4: Missing bufferoverflowU.lib

To avoid having to patch the generated Makefile every time you build a module, you could fix the offending code in your perl/lib/ExtUtils/MM_Unix.pm.
Just search that file for $(PERLRUN) "-MExtUtils::Manifest=mkmanifest" -e mkmanifest and replace it with the correct rendition.

Cheers,
Rob