網上看來的

http://blog.163.com/dong_xiao_yang/blog/static/216138205201321114659430/

http://ffmpeg.org/trac/ffmpeg/wiki/How%20to%20compile%20FFmpeg%20for%20Raspberry%20Pi%20%28Raspbian%29#FFmpegwithlibaacpluslibx264andalsa-lib

編譯環境 Ubuntu 12.04 + w64-mingw32

下載libaacplus庫
http://217.20.164.161/~tipok/aacplus/libaacplus-2.0.2.tar.gz

首先執行autogen.sh， 參數如下：
./autogen.sh --with-parameter-expansion-string-replace-capable-shell=/bin/bash --host=x86_64-w64-mingw32 --enable-static
然后 make

不加 --with-parameter-expansion-string-replace-capable-shell 參數會出現下邊到錯誤提示：
checking for /bin/bash... configure: error: cannot check for file existence when cross compiling

參考：

How to compile FFmpeg for Raspberry Pi (Raspbian)