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You need the devel libraries for sdl (sdl.lib), sdl_mixer
(sdl_mixer.lib) and sdl_image (sdl_image.lib). Run "perl
Makefile.pl" and then edit the resulting Makefile to
include the full paths to those libraries (add them to the
variable LDLOADLIBS). You need to have cl point to the
include dirs where you have all of your .h files for
Windows SDL. You could add that to the INC line as a -I
switch.

I can get pretty far with that setup, except the linker
still fails on open_memstream because there is no Windows
library for it that I can find (yet).