For example if you are cross-compiling from Debian, you can use something
along those lines:
- make distclean ; CC=i586-mingw32msvc-gcc \
+ make distclean ; CC=i586-mingw32msvc-gcc CFLAGS=-I/usr/i586-mingw32msvc \
+ RANLIB=i586-mingw32msvc-ranlib WINDRES=i586-mingw32msvc-windres \
./configure --host=i586-mingw32msvc --target=i586-mingw32msvc \
--build=i386-linux --with-gtk-config-path=/usr/i586-mingw32msvc/bin \
--with-sdl-config-path=/usr/i586-mingw32msvc/bin