Linking 32 bit Windows programs
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 Use the same process as linking 16 bit Windows programs to link 32 bit
 Windows programs, with the following minor modifications:

 . The compiler and its runtime library must support the creation of 32
   bit Windows programs.

 . Some module definition command parameters are slightly different or
   do not apply when linking 32 bit Windows programs.

 . Some linker parameters must be converted to module definition
   commands, e.g. /SUBSYSTEM and /VERSION

 A 32 bit Windows module definition file will typically resemble the
 following:

 ; TEST.DEF
 NAME           TEST
 DESCRIPTION    'Small 32 bit Windows program'
 VERSION        1.0
 EXETYPE        NT SUBSYSTEM WINDOWS
 RC             TEST
 HEAPSIZE       65536, 4096
 STACKSIZE      65536, 4096
 EXPORTS        ....