Actually, cross-compiling TO Windows is very easy. You just need to recompile RTL, FCL, and LCL for Windows. After that, you can change the OS target from compiler options menu and you can compile your app directly. I prefer this option since my Linux partition is quite limited in size. Anyway, cross compilation is one of the best feature offered by FPC, so IMHO this should be better supported (if only *nix executables are as easy as Windows', then the opposite would be as simple as this).