complains that libcc_s.a is not found, however it is on my `LD_LIBRARY_PATH`

I don't think ld cares about LD_LIBRARY_PATH at compile-time, but I also think LD_LIBRARY_PATH is for dynamic libraries (.so) not static ones (.a)

The real problem is, why your compiler toolchain doesn't know where to find libcc_s.a, which is part of your compiler toolchain.

For example

$ g++ -print-search-dirs
install: c:\mingw\bin\../lib/gcc/mingw32/4.5.2/
programs: =c:/mingw/bin/../libexec/gcc/mingw32/4.5.2/;c:/mingw/bin/../
+libexec/gcc/;c:/mingw/bin/../lib/gcc/mingw32/4.5.2/../../../../mingw3
+2/bin/mingw32/4.5.2/;c:/mingw/bin/../lib/gcc/mingw32/4.5.2/../../../.
+./mingw32/bin/
libraries: =c:/mingw/bin/../lib/gcc/mingw32/4.5.2/;c:/mingw/bin/../lib
+/gcc/;c:/mingw/bin/../lib/gcc/mingw32/4.5.2/../../../../mingw32/lib/m
+ingw32/4.5.2/;c:/mingw/bin/../lib/gcc/mingw32/4.5.2/../../../../mingw
+32/lib/;c:/mingw/bin/../lib/gcc/mingw32/4.5.2/../../../mingw32/4.5.2/
+;c:/mingw/bin/../lib/gcc/mingw32/4.5.2/../../../;/mingw/lib/mingw32/4
+.5.2/;/mingw/lib/
[download]

g++ knows where to find libgcc_s.a

c:/mingw/bin/../lib/gcc/mingw32/4.5.2/
C:\MinGW\lib\gcc\mingw32\4.5.2\libgcc_s.a

I don't know where ld keeps such a dir list, but IIRC, it responds to export LDFLAGS= -L/path/to/where/libcc_s/resides

In any case, I doubt this is a perl specific problem, or ExtUtils::CBuilder problem

$ perl -V:ldflags
ldflags='-s -L"c:\perl\5.14.1\lib\MSWin32-x86-multi-thread\CORE" -L"C:
+\MinGW\lib"';
[download]