Step by Step how to install SDL on cygwin

first i install sigwin on c:
then i copy SDL-1.2.5 directory in /usr and from the shell i type ./configure;make;make install
then i use the makefile:

CXX=gcc
OPCIONES=-g -Wall sdl-config --cflags
DIRECTORIOS=
BIBLIOTECAS=sdl-config --libs

all:
${CXX} -o test.exe test.c ${OPCIONES} ${BIBLIOTECAS}

to complie… but

cc1: warning: changing search order for system directory "/usr/include/mingw"
cc1: warning: as it has already been specified as a non-system directory
test.c:1:17: SDL.h: No such file or directory
make: *** [all] Error 1

---------------------->
Federico Berardi
http://www.ataquecacerola.com.ar/
---------------------------------------------------------->

cc1: warning: changing search order for system directory
"/usr/include/mingw"

That wierd.

test.c:1:17: SDL.h: No such file or directory

Make sure all the SDL headers are located in your include directory in a
subdirectory called SDL. If you still get this message hard reference it.

-I/usr/include