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1. Update C:\Cygwin\opt\crosstool\src\build_gcc_cross.sh :

   #!/bin/bash
   
   export TARGET=arm-linux-gnueabihf
   export PREFIX=/opt/crosstool/gcc-4.6.3-eglibc-2.13/$TARGET
   export PATH=$PATH:$PREFIX/bin
   
   cd /opt/crosstool/src/build-eglibc
   find . -delete
   BUILD_CC=gcc \
   CC=$PREFIX/bin/$TARGET-gcc \
   CXX=$PREFIX/bin/$TARGET-g++ \
   AR=$PREFIX/bin/$TARGET-ar \
   RANLIB=$PREFIX/bin/$TARGET-ranlib \
   MAKEINFO=: \
   ../eglibc-2.13/configure \
       --prefix=/usr \
       --with-headers=$PREFIX/usr/include \
       --build=i686-pc-cygwin \
       --host=$TARGET \
       --enable-kernel=3.0.0 \
       --disable-profile --without-gd \
       --without-cvs --enable-add-ons
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to configure eglibc ==="
       exit 1
   fi
   make install_root=$PREFIX \
       install-headers install-bootstrap-headers=yes
   if [ "$?" -ne "0" ]; then
       echo -n "=== build script: "
       echo "failed to make eglibc headers ==="
       exit 1
   fi
   mkdir -p $PREFIX/usr/lib
   make csu/subdir_lib
   if [ "$?" -ne "0" ]; then
       echo -n "=== build script: "
       echo "failed to make eglibc csu subdir_lib ==="
       exit 1
   fi
   cp csu/crt1.o csu/crti.o csu/crtn.o $PREFIX/usr/lib
   if [ "$?" -ne "0" ]; then
       echo -n "=== build script: "
       echo "failed to install eglibc csu subdir_lib ==="
       exit 1
   fi
   $PREFIX/bin/$TARGET-gcc -nostdlib -nostartfiles \
       -shared -x c /dev/null -o $PREFIX/usr/lib/libc.so
   if [ "$?" -ne "0" ]; then
       echo -n "=== build script: "
       echo "failed to install eglibc fake libc.so ==="
       exit 1
   fi
   
   cd /opt/crosstool/src/build-gcc
   find . -delete
   ../gcc-4.6.3/configure --target=$TARGET --prefix=$PREFIX \
       --with-sysroot=$PREFIX --disable-libquadmath \
       --with-arch=armv6 --with-fpu=vfp --with-float=hard \
       --disable-sjlj-exceptions --enable-checking=release \
       --enable-linker-build-id --enable-gnu-unique-object \
       --disable-nls --enable-languages=c --with-headers \
       --disable-multilib --disable-libmudflap --disable-libssp \
       --disable-libgomp --without-ppl --without-cloog \
       --with-gmp=/usr/local --with-mpfr=/usr/local \
       --with-mpc=/usr/local
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to configure gcc ==="
       exit 1
   fi
   make
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to make gcc ==="
       exit 1
   fi
   make install
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to install gcc ==="
       exit 1
   fi
   
   echo "=== build script: OK ==="
   

2. You may need to reapply dos2unix to build_gcc_cross.sh if your text editor does not preserve DOS/Unix line endings.
3. Run C:\Cygwin\opt\crosstool\src\build_gcc_cross.cmd and wait until it completes.
4. If there are no errors, shutdown the Cygwin VM and make snapshot "SNAP-7".

Additional steps to support SoftFP ABI:

1. Replace TARGET=arm-linux-gnueabihf with TARGET=arm-linux-gnueabi and ../gcc-4.6.3/configure with ../gcc-4.6.3.noarmhf/configure and ../eglibc-2.13/configure with ../eglibc-2.13.noarmhf/configure in build_gcc_cross.sh
2. gcc configure flags: --with-arch=armv4t --with-float=soft. Also remove --with-fpu=vfp.
3. You may need to reapply dos2unix to build_gcc_cross.sh if your text editor does not preserve DOS/Unix line endings.
4. Run C:\Cygwin\opt\crosstool\src\build_gcc_cross.cmd and wait until it completes.
5. If there are no errors, shutdown the Cygwin VM and make snapshot "SNAP-8".

>> Read next section or buy already prepared cross-compiler (€10) to save your time.