patch -Np1 -i ../gcc-&gcc-patch-version;.patch: This new patch deals with incorrect handling of weak symbols, the over-optimization of calls to those weak symbols, an atexit issue and the __dso_handle symbol required for atexit's proper function. make BOOT_LDFLAGS=-static: This is the equivalent to make LDFLAGS=-static as we use with other packages to compile them statically. --prefix=/usr: This is NOT a typo. GCC hard codes some paths while compiling and so we need to pass /usr as the prefix during ./configure. We pass the real install prefix during the make install command later. --enable-languages=c,c++: This only builds the C and C++ compilers and not the other available compilers as they are, on the average, not often used. If those other compilers are needed, the --enable-languages parameter can be omitted. --enable-threads=posix: This enables C++ exception handling for multithreaded code. ln -sf ../usr/bin/cpp: This creates the $LFS/lib/cpp symlink. Some packages explicitly try to find cpp in /lib. ln -sf ../bin/cpp: This creates the $LFS/usr/lib/cpp symlink as there are packages that expect cpp to be in /usr/lib. rmdir $LFS/usr/*-gnu/include and rmdir $LFS/usr/*-gnu: These directories are created as empty directories by GCC and serve absolutely no purpose whatsoever. It's related to cross-compilers but that doesn't apply to us and it's considered a bug in GCC that you can't turn that off, especially since they end up being empty directories. So we remove them manually.