Index: win32/Makefile.sub
===================================================================
--- win32/Makefile.sub	(revision 22794)
+++ win32/Makefile.sub	(working copy)
@@ -99,7 +99,7 @@
 !if $(MSC_VER) < 1400
 OPTFLAGS = -O2b2xg-
 !else
-OPTFLAGS = -O2b2xty-
+OPTFLAGS = -O2
 !endif
 !endif
 !if !defined(PLATFORM)
@@ -157,14 +157,17 @@
 !if !defined(COMPILERFLAG)
 COMPILERFLAG  = -Zm600
 !endif
+!if !defined(WARNFLAGS)
+WARNFLAGS = -w3 -wd4996
+!endif
 !if !defined(CFLAGS)
-CFLAGS = $(RUNTIMEFLAG) $(DEBUGFLAGS) $(WARNFLAGS) $(OPTFLAGS) $(PROCESSOR_FLAG) $(COMPILERFLAG)
+CFLAGS = -nologo $(RUNTIMEFLAG) $(DEBUGFLAGS) $(WARNFLAGS) $(OPTFLAGS) $(PROCESSOR_FLAG) $(COMPILERFLAG)
 !endif
 !if !defined(CXXFLAGS)
 CXXFLAGS = $(CFLAGS)
 !endif
 !if !defined(LDFLAGS)
-LDFLAGS = -link -incremental:no -debug -opt:ref -opt:icf
+LDFLAGS = -incremental:no -nologo -debug -opt:ref -opt:icf
 !endif
 !if !defined(XLDFLAGS)
 XLDFLAGS = -stack:$(STACK)
@@ -542,7 +545,7 @@
 s,@CPPFLAGS@,$(CPPFLAGS),;t t
 s,@CXXFLAGS@,$(CXXFLAGS),;t t
 s,@FFLAGS@,$(FFLAGS),;t t
-s,@LDFLAGS@,,;t t
+s,@LDFLAGS@,$(LDFLAGS),;t t
 s,@LIBS@,$(LIBS),;t t
 s,@exec_prefix@,$${prefix},;t t
 s,@prefix@,$(prefix),;t t
@@ -633,7 +636,7 @@
 s,@LIBPATHFLAG@, -libpath:"%s",;t t
 s,@RPATHFLAG@,,;t t
 s,@LIBARG@,%s.lib,;t t
-s,@LINK_SO@,$$(LDSHARED) -Fe$$(@) $$(OBJS) $$(LIBS) $$(LOCAL_LIBS) $$(DLDFLAGS) -implib:$$(*F:.so=)-$$(arch).lib -pdb:$$(*F:.so=)-$$(arch).pdb -def:$$(DEFFILE),;t t
+s,@LINK_SO@,$$(LDSHARED) -Fe$$(@) $$(OBJS) $$(LIBS) $$(LOCAL_LIBS) -link $$(DLDFLAGS) -implib:$$(*F:.so=)-$$(arch).lib -pdb:$$(*F:.so=)-$$(arch).pdb -def:$$(DEFFILE),;t t
 !if $(MSC_VER) >= 1400
 s,@LINK_SO@,@$$(RUBY) -run -e wait_writable -- -n 10 $$(@),;t t
 s,@LINK_SO@,$(MANIFESTTOOL) -manifest $$(@).manifest -outputresource:$$(@);2,;t t
@@ -669,7 +672,7 @@
 
 miniruby$(EXEEXT):
 		@echo. $(LIBS)
-		$(PURIFY) $(CC) $(MAINOBJ) $(MINIOBJS) $(COMMONOBJS) $(DMYEXT) $(LIBS) -Fe$@ $(LDFLAGS)
+		$(PURIFY) $(CC) $(MAINOBJ) $(MINIOBJS) $(COMMONOBJS) $(DMYEXT) $(LIBS) -Fe$@ -link $(LDFLAGS)
 		@$(RM) miniruby.lib miniruby.exp
 		miniruby.exe -v
 		$(LDSHARED_1)
@@ -681,7 +684,7 @@
 !if "$(PROGRAM)" != ""
 $(PROGRAM):	$(MAINOBJ) $(LIBRUBY_SO) $(RUBY_INSTALL_NAME).res
 		$(PURIFY) $(CC) $(MAINOBJ) $(RUBY_INSTALL_NAME).res \
-			$(OUTFLAG)$@ $(LIBRUBYARG) $(LDFLAGS) $(XLDFLAGS)
+			$(OUTFLAG)$@ $(LIBRUBYARG) -link $(LDFLAGS) $(XLDFLAGS)
 		$(LDSHARED_0)
 		$(LDSHARED_1)
 		$(LDSHARED_2)
@@ -691,7 +694,7 @@
 $(WPROGRAM):	$(MAINOBJ) $(WINMAINOBJ) $(LIBRUBY_SO) $(RUBYW_INSTALL_NAME).res
 		$(PURIFY) $(CC) $(MAINOBJ) $(WINMAINOBJ) \
 			$(RUBYW_INSTALL_NAME).res $(OUTFLAG)$@ $(LIBRUBYARG) \
-			$(LDFLAGS) $(XLDFLAGS) -subsystem:Windows
+			-link $(LDFLAGS) $(XLDFLAGS) -subsystem:Windows
 		$(LDSHARED_0)
 		$(LDSHARED_1)
 		$(LDSHARED_2)
@@ -707,7 +710,7 @@
 		@echo. $(DLDOBJS)
 		@-$(PRE_LIBRUBY_UPDATE)
 		$(LDSHARED) $(MAINOBJ) $(DLDOBJS) $(LIBRUBY_A) \
-			$(RUBY_SO_NAME).res $(LIBS) -Fe$@ $(LDFLAGS) \
+			$(RUBY_SO_NAME).res $(LIBS) -Fe$@ -link $(LDFLAGS) \
 			$(LIBRUBY_DLDFLAGS)
 		@$(RM) dummy.lib dummy.exp
 		$(LDSHARED_0)
Index: win32/setup.mak
===================================================================
--- win32/setup.mak	(revision 22794)
+++ win32/setup.mak	(working copy)
@@ -235,10 +235,16 @@
 
 # RUBY_INSTALL_NAME = ruby
 # RUBY_SO_NAME = $$(RT)-$$(RUBY_INSTALL_NAME)$$(MAJOR)$$(MINOR)
-# CFLAGS = -nologo -MD $$(DEBUGFLAGS) $$(OPTFLAGS) $$(PROCESSOR_FLAG)
+# RUNTIMEFLAG = -Md
+# DEBUGFLAGS = -Zi
+# WARNFLAGS = -W3 -wd4996
+# OPTFLAGS = -O2
+# PROCESSOR_FLAG = 
+# COMPILERFLAG  = -Zm600
+# CFLAGS = -nologo $$(RUNTIMEFLAG) $$(DEBUGFLAGS) $$(WARNFLAGS) $$(OPTFLAGS) $$(PROCESSOR_FLAG) $$(COMPILERFLAG)
 # CPPFLAGS = -I. -I$$(srcdir) -I$$(srcdir)/missing -DLIBRUBY_SO=\"$$(LIBRUBY_SO)\"
 # STACK = 0x2000000
-# LDFLAGS = $$(CFLAGS) -Fm
+# LDFLAGS = -incremental:no -nologo -debug -opt:ref -opt:icf
 # XLDFLAGS = 
 # RFLAGS = -r
 # EXTLIBS =