--- makefile
+++ makefile
@@ -314,13 +314,14 @@
 endif
 
 # compiler, linker and utilities
-AR = @ar
-CC = @gcc
-LD = @g++
+AR ?= @ar
+CC ?= @gcc
+CXX ?= @g++
+LD = $(CXX)
 MD = -mkdir$(EXE)
 RM = @rm -f
 OBJDUMP = @objdump
-PYTHON = @python
+PYTHON ?= @python
 
 
 #-------------------------------------------------
@@ -455,7 +456,7 @@
 
 # CFLAGS is defined based on C or C++ targets
 # (remember, expansion only happens when used, so doing it here is ok)
-CFLAGS = $(CCOMFLAGS) $(CPPONLYFLAGS)
+CFLAGS += $(CCOMFLAGS) $(CPPONLYFLAGS)
 
 # we compile C-only to C89 standard with GNU extensions
 # we compile C++ code to C++98 standard with GNU extensions
@@ -463,9 +464,6 @@
 CPPONLYFLAGS += -x c++ -std=gnu++98
 COBJFLAGS += -x objective-c++
 
-# this speeds it up a bit by piping between the preprocessor/compiler/assembler
-CCOMFLAGS += -pipe
-
 # add -g if we need symbols, and ensure we have frame pointers
 ifdef SYMBOLS
 CCOMFLAGS += -g$(SYMLEVEL) -fno-omit-frame-pointer
@@ -479,19 +477,6 @@
 # add profiling information for the compiler
 ifdef PROFILE
 CCOMFLAGS += -pg
-endif
-
-# add the optimization flag
-CCOMFLAGS += -O$(OPTIMIZE)
-
-# add the error warning flag
-ifndef NOWERROR
-CCOMFLAGS += -Werror
-endif
-
-# if we are optimizing, include optimization options
-ifneq ($(OPTIMIZE),0)
-CCOMFLAGS += -fno-strict-aliasing $(ARCHOPTS)
 endif
 
 # add a basic set of warnings
@@ -565,26 +550,11 @@
 
 # LDFLAGS are used generally; LDFLAGSEMULATOR are additional
 # flags only used when linking the core emulator
-LDFLAGS =
-ifneq ($(TARGETOS),macosx)
-ifneq ($(TARGETOS),os2)
-ifneq ($(TARGETOS),solaris)
-LDFLAGS = -Wl,--warn-common
-endif
-endif
-endif
 LDFLAGSEMULATOR =
 
 # add profiling information for the linker
 ifdef PROFILE
 LDFLAGS += -pg
-endif
-
-# strip symbols and other metadata in non-symbols and non profiling builds
-ifndef SYMBOLS
-ifneq ($(TARGETOS),macosx)
-LDFLAGS += -s
-endif
 endif
 
 # output a map file (emulator only)
--- src/osd/sdl/sdl.mak
+++ src/osd/sdl/sdl.mak
@@ -24,6 +24,8 @@
 # uncomment and edit next line to specify a distribution
 # supported debian-stable, ubuntu-intrepid
 
+PKG_CONFIG ?= pkg-config
+
 # DISTRO = debian-stable
 # DISTRO = ubuntu-intrepid
 # DISTRO = gcc44-generic
@@ -91,9 +93,9 @@
 endif
 
 ifdef SDL_INSTALL_ROOT
-SDL_CONFIG = $(SDL_INSTALL_ROOT)/bin/$(SDL_LIBVER)-config
+SDL_CONFIG ?= $(SDL_INSTALL_ROOT)/bin/$(SDL_LIBVER)-config
 else
-SDL_CONFIG = $(SDL_LIBVER)-config
+SDL_CONFIG ?= $(SDL_LIBVER)-config
 endif
 
 ifeq ($(SDL_LIBVER),sdl2)
@@ -190,8 +192,8 @@
 SDL_NETWORK = taptun
 
 ifndef NO_USE_MIDI
-INCPATH += `pkg-config --cflags alsa`
-LIBS += `pkg-config --libs alsa`
+INCPATH += $(shell $(PKG_CONFIG) --cflags alsa)
+LIBS += $(shell $(PKG_CONFIG) --libs alsa)
 endif
 
 endif
@@ -476,10 +478,10 @@
 # Remove the "/SDL" component from the include path so that we can compile
 # files (header files are #include "SDL/something.h", so the extra "/SDL"
 # causes a significant problem)
-INCPATH += `sdl-config --cflags | sed 's:/SDL::'`
+INCPATH += $(shell $(SDL_CONFIG) --cflags | sed 's:/SDL::')
 CCOMFLAGS += -DNO_SDL_GLEXT
 # Remove libSDLmain, as its symbols conflict with SDLMain_tmpl.m
-LIBS += `sdl-config --libs | sed 's/-lSDLmain//'` -lpthread
+LIBS += $(shell $(SDL_CONFIG) --libs | sed 's/-lSDLmain//') -lpthread
 DEFS += -DMACOSX_USE_LIBSDL
 endif   # MACOSX_USE_LIBSDL
 
@@ -532,8 +534,8 @@
 endif
 endif
 
-INCPATH += `pkg-config --cflags fontconfig`
-LIBS += `pkg-config --libs fontconfig`
+INCPATH += $(shell $(PKG_CONFIG) --cflags fontconfig)
+LIBS += $(shell $(PKG_CONFIG) --libs fontconfig)
 
 ifeq ($(SDL_LIBVER),sdl2)
 LIBS += -lSDL2_ttf
@@ -616,8 +618,8 @@
 
 ifeq ($(BASE_TARGETOS),os2)
 
-INCPATH += `sdl-config --cflags`
-LIBS += `sdl-config --libs`
+INCPATH += $(shell $(SDL_CONFIG) --cflags)
+LIBS += $(shell $(SDL_CONFIG) --libs)
 
 endif # OS2
 
@@ -690,15 +692,15 @@
 
 # the new debugger relies on GTK+ in addition to the base SDLMAME needs
 # Non-X11 builds can not use the debugger
-INCPATH += `pkg-config --cflags-only-I gtk+-2.0` `pkg-config --cflags-only-I gconf-2.0`
-CCOMFLAGS += `pkg-config --cflags-only-other gtk+-2.0` `pkg-config --cflags-only-other gconf-2.0`
-LIBS += `pkg-config --libs gtk+-2.0` `pkg-config --libs gconf-2.0`
+INCPATH += $(shell $(PKG_CONFIG) --cflags-only-I gtk+-2.0 gconf-2.0)
+CCOMFLAGS += $(shell $(PKG_CONFIG) --cflags-only-other gtk+-2.0 gconf-2.0)
+LIBS += $(shell $(PKG_CONFIG) --libs gtk+-2.0 gconf-2.0)
 #CCOMFLAGS += -DGTK_DISABLE_DEPRECATED
 
 # The newer debugger uses QT
 ifdef USE_QTDEBUG
-INCPATH += `pkg-config QtGui --cflags`
-LIBS += `pkg-config QtGui --libs`
+INCPATH += $(shell $(PKG_CONFIG) QtGui --cflags)
+LIBS += $(shell $(PKG_CONFIG) QtGui --libs)
 endif
 
 # some systems still put important things in a different prefix