To cross-compile opusfile for Windows using mingw, you must first build its dependencies: libogg, libopus, and openssl. If you need to run make check during the process, you may need wine installed.
Build OpenSSL
Use the following command to build OpenSSL for mingw:
CROSS_COMPILE="i686-w64-mingw32-" ./Configure mingw no-asm no-shared --prefix=$PWD/mingw && make depend && make -j8 && make install
Build opusfile
Once dependencies are ready, build opusfile using the following command:
CC=i686-w64-mingw32-gcc PKG_CONFIG_PATH=$PWD/lib/pkgconfig RANLIB=i686-w64-mingw32-ranlib make -f ../unix/Makefile
CC=i686-w64-mingw32-gcc PKG_CONFIG_PATH=$PWD/lib/pkgconfig RANLIB=i686-w64-mingw32-ranlib make -f ../unix/Makefile