■

# MinGW specific stuff --------------------------------

# we don't use $(EXEEXT), for we know it is .exe on MinGW.
# using it explicitly prevent make from being confused if $(EXEEXT) is empty.
.in.exe:
	$(SHELL) mingw-exify $< > $<.c
	$(COMPILE) -c -o $<.o $<.c
	$(LINK) $(gosh_LDFLAGS) -o $@ $<.o $(gosh_LDADD) $(LIBS)

install-mingw:
	$(INSTALL) -m 444 $(INSTALL_MINGWHEADERS) $(DESTDIR)$(HEADER_INSTALL_DIR)/gauche

shiroさんの言っていたexe化ってのはこれですね。
早速やってみよう。