diff --git a/browser/app/Makefile.in b/browser/app/Makefile.in
index 93dfa8892fea..ad0ecbab38c9 100644
--- a/browser/app/Makefile.in
+++ b/browser/app/Makefile.in
@@ -67,22 +67,6 @@ PROGRAMS_DEST = $(DIST)/bin
 
 include $(topsrcdir)/config/rules.mk
 
-ifeq ($(OS_ARCH),WINNT) #{
-#
-# Control the default heap size.
-# This is the heap returned by GetProcessHeap().
-# As we use the CRT heap, the default size is too large and wastes VM.
-#
-# The default heap size is 1MB on Win32.
-# The heap will grow if need be.
-#
-# Set it to 256k.  See bug 127069.
-#
-ifndef GNU_CC #{
-LDFLAGS += /HEAP:0x40000
-endif #}
-endif #}
-
 ifneq (,$(filter-out WINNT,$(OS_ARCH)))
 
 ifdef COMPILE_ENVIRONMENT
diff --git a/browser/app/moz.build b/browser/app/moz.build
index 33b2fa76daec..07fed1c03807 100644
--- a/browser/app/moz.build
+++ b/browser/app/moz.build
@@ -40,3 +40,14 @@ if CONFIG['_MSC_VER']:
 
 if CONFIG['OS_ARCH'] == 'WINNT':
     DEFINES['MOZ_PHOENIX'] = True
+
+# Control the default heap size.
+# This is the heap returned by GetProcessHeap().
+# As we use the CRT heap, the default size is too large and wastes VM.
+#
+# The default heap size is 1MB on Win32.
+# The heap will grow if need be.
+#
+# Set it to 256k.  See bug 127069.
+if CONFIG['OS_ARCH'] == 'WINNT' and not CONFIG['GNU_CC']:
+    LDFLAGS += ['/HEAP:0x40000']
diff --git a/embedding/tests/winEmbed/Makefile.in b/embedding/tests/winEmbed/Makefile.in
index a36f7bad44fd..c4895ada9f90 100644
--- a/embedding/tests/winEmbed/Makefile.in
+++ b/embedding/tests/winEmbed/Makefile.in
@@ -37,22 +37,3 @@ STL_FLAGS=
 OS_LIBS		+= $(call EXPAND_LIBNAME,ole32 comdlg32 shell32 version)
 
 include $(topsrcdir)/config/rules.mk
-
-#
-# Control the default heap size.
-# This is the heap returned by GetProcessHeap().
-# As we use the CRT heap, the default size is too large and wastes VM.
-#
-# The default heap size is 1MB on Win32.
-# The heap will grow if need be.
-#
-# Set it to 256k.  See bug 127069.
-#
-ifndef GNU_CC
-LDFLAGS += /HEAP:0x40000
-endif
-
-# Get rid of console window
-ifdef GNU_CC
-LDFLAGS += -mwindows
-endif
diff --git a/embedding/tests/winEmbed/moz.build b/embedding/tests/winEmbed/moz.build
index 6608d50dd5da..9d68e125d9b9 100644
--- a/embedding/tests/winEmbed/moz.build
+++ b/embedding/tests/winEmbed/moz.build
@@ -17,3 +17,17 @@ XPI_NAME = 'winembed'
 DEFINES['XPCOM_GLUE'] = True
 
 RESFILE = 'winEmbed.res'
+
+if CONFIG['GNU_CC']:
+    # Get rid of console window
+    LDFLAGS += ['-mwindows']
+else:
+    # Control the default heap size.
+    # This is the heap returned by GetProcessHeap().
+    # As we use the CRT heap, the default size is too large and wastes VM.
+    #
+    # The default heap size is 1MB on Win32.
+    # The heap will grow if need be.
+    #
+    # Set it to 256k.  See bug 127069.
+    LDFLAGS += ['/HEAP:0x40000']
diff --git a/ipc/app/Makefile.in b/ipc/app/Makefile.in
index 74a177650098..8c8f0882e0b3 100644
--- a/ipc/app/Makefile.in
+++ b/ipc/app/Makefile.in
@@ -50,19 +50,6 @@ endif
 # Note the manifest file exists in the tree, so we use the explicit filename
 # here.
 EXTRA_DEPS += plugin-container.exe.manifest
-#
-# Control the default heap size.
-# This is the heap returned by GetProcessHeap().
-# As we use the CRT heap, the default size is too large and wastes VM.
-#
-# The default heap size is 1MB on Win32.
-# The heap will grow if need be.
-#
-# Set it to 256k.  See bug 127069.
-#
-ifndef GNU_CC #{
-LDFLAGS += /HEAP:0x40000
-endif #}
 endif #}
 
 ifeq (cocoa,$(MOZ_WIDGET_TOOLKIT)) #{
diff --git a/ipc/app/moz.build b/ipc/app/moz.build
index f8db2eb1f466..6a615cf8df8d 100644
--- a/ipc/app/moz.build
+++ b/ipc/app/moz.build
@@ -34,3 +34,14 @@ if CONFIG['_MSC_VER']:
     # Always enter a Windows program through wmain, whether or not we're
     # a console application.
     WIN32_EXE_LDFLAGS += ['-ENTRY:wmainCRTStartup']
+
+# Control the default heap size.
+# This is the heap returned by GetProcessHeap().
+# As we use the CRT heap, the default size is too large and wastes VM.
+#
+# The default heap size is 1MB on Win32.
+# The heap will grow if need be.
+#
+# Set it to 256k.  See bug 127069.
+if CONFIG['OS_ARCH'] == 'WINNT' and not CONFIG['GNU_CC']:
+    LDFLAGS += ['/HEAP:0x40000']
diff --git a/webapprt/win/Makefile.in b/webapprt/win/Makefile.in
index 98cb66b2d08e..82c3a80cff5f 100644
--- a/webapprt/win/Makefile.in
+++ b/webapprt/win/Makefile.in
@@ -69,16 +69,3 @@ GRE_BUILDID := $(shell cat $(DEPTH)/config/buildid)
 DEFINES += -DGRE_BUILDID=$(GRE_BUILDID)
 
 webapprt.$(OBJ_SUFFIX): $(DEPTH)/config/buildid
-
-# Control the default heap size.
-# This is the heap returned by GetProcessHeap().
-# As we use the CRT heap, the default size is too large and wastes VM.
-#
-# The default heap size is 1MB on Win32.
-# The heap will grow if need be.
-#
-# Set it to 256k.  See bug 127069.
-#
-ifndef GNU_CC
-LDFLAGS += /HEAP:0x40000
-endif
diff --git a/webapprt/win/moz.build b/webapprt/win/moz.build
index 5db064b5905a..ae455f471e37 100644
--- a/webapprt/win/moz.build
+++ b/webapprt/win/moz.build
@@ -28,3 +28,14 @@ if CONFIG['_MSC_VER']:
     # Always enter a Windows program through wmain, whether or not we're
     # a console application.
     WIN32_EXE_LDFLAGS += ['-ENTRY:wmainCRTStartup']
+
+# Control the default heap size.
+# This is the heap returned by GetProcessHeap().
+# As we use the CRT heap, the default size is too large and wastes VM.
+#
+# The default heap size is 1MB on Win32.
+# The heap will grow if need be.
+#
+# Set it to 256k.  See bug 127069.
+if not CONFIG['GNU_CC']:
+    LDFLAGS += ['/HEAP:0x40000']
diff --git a/xulrunner/app/Makefile.in b/xulrunner/app/Makefile.in
index b3dbcc461aab..792f4a93a702 100644
--- a/xulrunner/app/Makefile.in
+++ b/xulrunner/app/Makefile.in
@@ -41,22 +41,6 @@ include $(topsrcdir)/config/rules.mk
 
 DEFINES += -DXULRUNNER_ICO='"$(DIST)/branding/xulrunner.ico"' -DDOCUMENT_ICO='"$(DIST)/branding/document.ico"'
 
-ifeq ($(OS_ARCH),WINNT)
-#
-# Control the default heap size.
-# This is the heap returned by GetProcessHeap().
-# As we use the CRT heap, the default size is too large and wastes VM.
-#
-# The default heap size is 1MB on Win32.
-# The heap will grow if need be.
-#
-# Set it to 256k.  See bug 127069.
-#
-ifndef GNU_CC
-LDFLAGS += /HEAP:0x40000
-endif
-endif
-
 ifdef MOZ_WIDGET_GTK
 libs::
 	$(INSTALL) $(IFLAGS1) $(DIST)/branding/default16.png $(DIST)/bin/chrome/icons/default
diff --git a/xulrunner/app/moz.build b/xulrunner/app/moz.build
index 345bf69fa6e1..0812544c07c4 100644
--- a/xulrunner/app/moz.build
+++ b/xulrunner/app/moz.build
@@ -31,3 +31,14 @@ if CONFIG['_MSC_VER']:
     # Always enter a Windows program through wmain, whether or not we're
     # a console application.
     WIN32_EXE_LDFLAGS += ['-ENTRY:wmainCRTStartup']
+
+# Control the default heap size.
+# This is the heap returned by GetProcessHeap().
+# As we use the CRT heap, the default size is too large and wastes VM.
+#
+# The default heap size is 1MB on Win32.
+# The heap will grow if need be.
+#
+# Set it to 256k.  See bug 127069.
+if CONFIG['OS_ARCH'] == 'WINNT' and not CONFIG['GNU_CC']:
+    LDFLAGS += ['/HEAP:0x40000']