attempting in Cygwin produces this
$ make
avr-gcc -Isrc/. -g -Wall -Os -mmcu=atmega32u4 -DF_CPU=16000000L -DARDUINO_MODEL_ PID=0x0034 -ffunction-sections -gdwarf-2 -fdata-sections -fno-split-wide-types -c src/./DiskLoader.cpp -MD -o build/./DiskLoader.o
process_begin: CreateProcess(NULL, avr-gcc -Isrc/. -g -Wall -Os -mmcu=atmega32u4 -DF_CPU=16000000L -DARDUINO_MODEL_PID=0x0034 -ffunction-sections -gdwarf-2 -fda ta-sections -fno-split-wide-types -c src/./DiskLoader.cpp -MD -o build/./DiskLoa der.o, ...) failed.
make (e=2): The system cannot find the file specified.
make: *** [build/./DiskLoader.o] Error 2