diff --git a/arch/arm/src/Makefile b/arch/arm/src/Makefile
index 3167d669121..fc92b6ff324 100644
--- a/arch/arm/src/Makefile
+++ b/arch/arm/src/Makefile
@@ -47,11 +47,7 @@ CFLAGS += $(INCLUDES)
 CXXFLAGS += $(INCLUDES)
 AFLAGS += $(INCLUDES)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx$(EXEEXT)}"
-else
-  NUTTX = "$(TOPDIR)$(DELIM)nuttx$(EXEEXT)"
-endif
+NUTTX = $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx$(EXEEXT))
 
 # Additional rules for system call wrapper
 
@@ -98,18 +94,9 @@ LDENDGROUP ?= --end-group
 
 BOARDMAKE = $(if $(wildcard board$(DELIM)Makefile),y,)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)staging"}"
+LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)staging)
 ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"}"
-endif
-
-else
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"
-endif
-
+  LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board)
 endif
 
 LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(LINKLIBS)))
diff --git a/arch/avr/src/Makefile b/arch/avr/src/Makefile
index 4511d2f2adb..f8b6267b4ba 100644
--- a/arch/avr/src/Makefile
+++ b/arch/avr/src/Makefile
@@ -39,11 +39,7 @@ CFLAGS += $(INCLUDES)
 CXXFLAGS += $(INCLUDES)
 AFLAGS += $(INCLUDES)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx$(EXEEXT)}"
-else
-  NUTTX = "$(TOPDIR)$(DELIM)nuttx$(EXEEXT)"
-endif
+NUTTX = $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx$(EXEEXT))
 
 HEAD_OBJ = $(HEAD_ASRC:.S=$(OBJEXT))
 STARTUP_OBJS ?= $(HEAD_OBJ)
@@ -65,18 +61,9 @@ LDFLAGS += $(addprefix -T,$(call CONVERT_PATH,$(ARCHSCRIPT)))
 
 BOARDMAKE = $(if $(wildcard board$(DELIM)Makefile),y,)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)staging"}"
+LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)staging)
 ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"}"
-endif
-
-else
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"
-endif
-
+  LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board)
 endif
 
 LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(LINKLIBS)))
diff --git a/arch/ceva/src/Makefile b/arch/ceva/src/Makefile
index 7014ea7301f..88734b8bcbf 100644
--- a/arch/ceva/src/Makefile
+++ b/arch/ceva/src/Makefile
@@ -41,22 +41,13 @@ ifeq ($(CONFIG_WINDOWS_NATIVE),y)
   CFLAGS += -I$(TOPDIR)\sched
 else
   ARCH_SRCDIR = $(TOPDIR)/arch/$(CONFIG_ARCH)/src
-ifeq ($(WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(OUTDIR)/nuttx$(EXEEXT)}"
-  CFLAGS += -I "${shell cygpath -w $(ARCH_SRCDIR)/chip}"
-  CFLAGS += -I "${shell cygpath -w $(ARCH_SRCDIR)/common}"
-  CFLAGS += -I "${shell cygpath -w $(ARCH_SRCDIR)/$(ARCH_SUBDIR)}"
-  CFLAGS += -I "${shell cygpath -w $(ARCH_SRCDIR)/$(CONFIG_ARCH_CHIP)}"
-  CFLAGS += -I "${shell cygpath -w $(TOPDIR)/sched}"
-  LDSCRIPT := ${shell cygpath -m $(LDSCRIPT)}
-else
-  NUTTX = "$(OUTDIR)/nuttx$(EXEEXT)"
-  CFLAGS += -I$(ARCH_SRCDIR)/chip
-  CFLAGS += -I$(ARCH_SRCDIR)/common
-  CFLAGS += -I$(ARCH_SRCDIR)/$(ARCH_SUBDIR)
-  CFLAGS += -I$(ARCH_SRCDIR)/$(CONFIG_ARCH_CHIP)
-  CFLAGS += -I$(TOPDIR)/sched
-endif
+  NUTTX = $(call CONVERT_PATH,$(OUTDIR)/nuttx$(EXEEXT))
+  CFLAGS += -I $(call CONVERT_PATH,$(ARCH_SRCDIR)/chip)
+  CFLAGS += -I $(call CONVERT_PATH,$(ARCH_SRCDIR)/common)
+  CFLAGS += -I $(call CONVERT_PATH,$(ARCH_SRCDIR)/$(ARCH_SUBDIR))
+  CFLAGS += -I $(call CONVERT_PATH,$(ARCH_SRCDIR)/$(CONFIG_ARCH_CHIP))
+  CFLAGS += -I $(call CONVERT_PATH,$(TOPDIR)/sched)
+  LDSCRIPT := $(call CONVERT_PATH,$(LDSCRIPT))
 endif
 
 # The "head" object
@@ -97,25 +88,15 @@ LINKLIBS ?=
 ifeq ($(CONFIG_WINDOWS_NATIVE),y)
   BOARDMAKE = $(if $(wildcard .\board\Makefile),y,)
   LIBPATHS += -I "$(OUTDIR)\staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -I "$(OUTDIR)\arch\$(CONFIG_ARCH)\src\board"
-endif
-
+  ifeq ($(BOARDMAKE),y)
+    LIBPATHS += -I "$(OUTDIR)\arch\$(CONFIG_ARCH)\src\board"
+  endif
 else
   BOARDMAKE = $(if $(wildcard ./board/Makefile),y,)
-
-ifeq ($(WINTOOL),y)
-  LIBPATHS += -I "${shell cygpath -w "$(OUTDIR)/staging"}"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -I "${shell cygpath -w "$(OUTDIR)/arch/$(CONFIG_ARCH)/src/board"}"
-endif
-
-else
-  LIBPATHS += -I "$(OUTDIR)/staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -I "$(OUTDIR)/arch/$(CONFIG_ARCH)/src/board"
-endif
-endif
+  LIBPATHS += -I $(call CONVERT_PATH,$(OUTDIR)/staging)
+  ifeq ($(BOARDMAKE),y)
+    LIBPATHS += -I $(call CONVERT_PATH,$(OUTDIR)/arch/$(CONFIG_ARCH)/src/board)
+  endif
 endif
 
 LDLIBS = $(patsubst %, -lib %,$(LINKLIBS))
@@ -129,11 +110,7 @@ VPATH += common
 VPATH += $(ARCH_SUBDIR)
 
 VPATH := $(patsubst %,:$(SRCDIR)$(DELIM)%,$(VPATH))
-ifeq ($(WINTOOL),y)
-VPATH += :$(shell cygpath -m $(OUTDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)chip)
-else
-VPATH += :$(OUTDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)chip
-endif
+VPATH += :$(call CONVERT_PATH,$(OUTDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)chip)
 
 all: $(HEAD_OBJ) $(BIN)
 
diff --git a/arch/ceva/src/xc5/Toolchain.defs b/arch/ceva/src/xc5/Toolchain.defs
index 8427077feed..45c6917e9e8 100644
--- a/arch/ceva/src/xc5/Toolchain.defs
+++ b/arch/ceva/src/xc5/Toolchain.defs
@@ -59,10 +59,6 @@ LDFLAGS += -internalCode$(ITCM_KB) -internalData$(DTCM_KB)
 LIBGCC  = $(CROSSDEV)libs/xc5/cevaxclib.lib
 LIBGCC += $(CROSSDEV)libs/xc5/libcc.lib
 
-ifeq ($(CONFIG_WINDOWS_CYGWIN),y)
-  WINTOOL = y
-endif
-
 CC  = $(CROSSDEV)/cevaxccc -mquiet -Wa,-quiet
 CXX = $(CROSSDEV)/cevaxccc -mquiet -Wa,-quiet -x c++
 CPP = $(CROSSDEV)/cevaxccc -mquiet -Wa,-quiet -E -P -x c
diff --git a/arch/ceva/src/xm6/Toolchain.defs b/arch/ceva/src/xm6/Toolchain.defs
index 14190aac8dc..7b43e8b86fc 100644
--- a/arch/ceva/src/xm6/Toolchain.defs
+++ b/arch/ceva/src/xm6/Toolchain.defs
@@ -64,10 +64,6 @@ ifneq ($(CONFIG_ARCH_NR_FPUS),)
   ARCHCPUFLAGS += -CG:SPU_FP_num=$(CONFIG_ARCH_NR_FPUS) -Wa,-fp=$(CONFIG_ARCH_NR_FPUS)
 endif
 
-ifeq ($(CONFIG_WINDOWS_CYGWIN),y)
-  WINTOOL = y
-endif
-
 CC  = $(CROSSDEV)/cevaxm6cc -mquiet -Wa,-quiet
 CXX = $(CROSSDEV)/cevaxm6cc -mquiet -Wa,-quiet -x c++
 CPP = $(CROSSDEV)/cevaxm6cc -mquiet -Wa,-quiet -E -P -x c
diff --git a/arch/hc/src/Makefile b/arch/hc/src/Makefile
index 0c262ce2c04..1b4365f4bd3 100644
--- a/arch/hc/src/Makefile
+++ b/arch/hc/src/Makefile
@@ -40,11 +40,7 @@ CFLAGS += $(INCLUDES)
 CXXFLAGS += $(INCLUDES)
 AFLAGS += $(INCLUDES)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx$(EXEEXT)}"
-else
-  NUTTX = "$(TOPDIR)$(DELIM)nuttx$(EXEEXT)"
-endif
+NUTTX = $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx$(EXEEXT))
 
 HEAD_OBJ = $(HEAD_ASRC:.S=$(OBJEXT))
 STARTUP_OBJS ?= $(HEAD_OBJ)
@@ -66,18 +62,9 @@ LDFLAGS += $(addprefix -T,$(call CONVERT_PATH,$(ARCHSCRIPT)))
 
 BOARDMAKE = $(if $(wildcard board$(DELIM)Makefile),y,)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)staging"}"
+LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)staging)
 ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"}"
-endif
-
-else
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"
-endif
-
+  LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board)
 endif
 
 LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(LINKLIBS)))
diff --git a/arch/mips/src/Makefile b/arch/mips/src/Makefile
index d1e3fed0061..6d565069f54 100644
--- a/arch/mips/src/Makefile
+++ b/arch/mips/src/Makefile
@@ -37,11 +37,7 @@ CFLAGS += $(INCLUDES)
 CXXFLAGS += $(INCLUDES)
 AFLAGS += $(INCLUDES)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx$(EXEEXT)}"
-else
-  NUTTX = "$(TOPDIR)$(DELIM)nuttx$(EXEEXT)"
-endif
+NUTTX = $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx$(EXEEXT))
 
 HEAD_OBJ = $(HEAD_ASRC:.S=$(OBJEXT))
 STARTUP_OBJS ?= $(HEAD_OBJ)
@@ -63,18 +59,9 @@ LDFLAGS += $(addprefix -T,$(call CONVERT_PATH,$(ARCHSCRIPT)))
 
 BOARDMAKE = $(if $(wildcard board$(DELIM)Makefile),y,)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)staging"}"
+LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)staging)
 ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"}"
-endif
-
-else
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"
-endif
-
+  LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board)
 endif
 
 LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(LINKLIBS)))
diff --git a/arch/misoc/src/Makefile b/arch/misoc/src/Makefile
index 675fa027429..0fc89bd00bc 100644
--- a/arch/misoc/src/Makefile
+++ b/arch/misoc/src/Makefile
@@ -41,11 +41,7 @@ CFLAGS += $(INCLUDES)
 CXXFLAGS += $(INCLUDES)
 AFLAGS += $(INCLUDES)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx$(EXEEXT)}"
-else
-  NUTTX = "$(TOPDIR)$(DELIM)nuttx$(EXEEXT)"
-endif
+NUTTX = $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx$(EXEEXT))
 
 HEAD_OBJ = $(HEAD_ASRC:.S=$(OBJEXT))
 STARTUP_OBJS ?= $(HEAD_OBJ)
@@ -67,18 +63,9 @@ LDFLAGS += $(addprefix -T,$(call CONVERT_PATH,$(ARCHSCRIPT)))
 
 BOARDMAKE = $(if $(wildcard board$(DELIM)Makefile),y,)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)staging"}"
+LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)staging)
 ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"}"
-endif
-
-else
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"
-endif
-
+  LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board)
 endif
 
 LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(LINKLIBS)))
diff --git a/arch/or1k/src/Makefile b/arch/or1k/src/Makefile
index e2fb81773e3..eded156fd8d 100644
--- a/arch/or1k/src/Makefile
+++ b/arch/or1k/src/Makefile
@@ -39,11 +39,7 @@ CFLAGS += $(INCLUDES)
 CXXFLAGS += $(INCLUDES)
 AFLAGS += $(INCLUDES)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx$(EXEEXT)}"
-else
-  NUTTX = "$(TOPDIR)$(DELIM)nuttx$(EXEEXT)"
-endif
+NUTTX = $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx$(EXEEXT))
 
 # The "head" object
 
@@ -83,18 +79,9 @@ LDFLAGS += $(addprefix -T,$(call CONVERT_PATH,$(ARCHSCRIPT)))
 
 BOARDMAKE = $(if $(wildcard board$(DELIM)Makefile),y,)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)staging"}"
+LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)staging)
 ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"}"
-endif
-
-else
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"
-endif
-
+  LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board)
 endif
 
 LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(LINKLIBS)))
diff --git a/arch/renesas/src/Makefile b/arch/renesas/src/Makefile
index d52b873e5df..ade1adb8f6f 100644
--- a/arch/renesas/src/Makefile
+++ b/arch/renesas/src/Makefile
@@ -33,11 +33,7 @@ CFLAGS += $(INCLUDES)
 CXXFLAGS += $(INCLUDES)
 AFLAGS += $(INCLUDES)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx$(EXEEXT)}"
-else
-  NUTTX = "$(TOPDIR)$(DELIM)nuttx$(EXEEXT)"
-endif
+NUTTX = $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx$(EXEEXT))
 
 HEAD_OBJ = $(HEAD_ASRC:.S=$(OBJEXT))
 STARTUP_OBJS ?= $(HEAD_OBJ)
@@ -59,18 +55,9 @@ LDFLAGS += $(addprefix -T,$(call CONVERT_PATH,$(ARCHSCRIPT)))
 
 BOARDMAKE = $(if $(wildcard board$(DELIM)Makefile),y,)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)staging"}"
+LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)staging)
 ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"}"
-endif
-
-else
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"
-endif
-
+  LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board)
 endif
 
 LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(LINKLIBS)))
diff --git a/arch/risc-v/src/Makefile b/arch/risc-v/src/Makefile
index 55d558ed6ee..bd535c7c863 100644
--- a/arch/risc-v/src/Makefile
+++ b/arch/risc-v/src/Makefile
@@ -47,11 +47,7 @@ CFLAGS += $(INCLUDES)
 CXXFLAGS += $(INCLUDES)
 AFLAGS += $(INCLUDES)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx$(EXEEXT)}"
-else
-  NUTTX = "$(TOPDIR)$(DELIM)nuttx$(EXEEXT)"
-endif
+NUTTX = $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx$(EXEEXT))
 
 # Additional rules for system call wrapper
 
@@ -102,18 +98,9 @@ LDENDGROUP ?= --end-group
 
 BOARDMAKE = $(if $(wildcard board$(DELIM)Makefile),y,)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)staging"}"
+LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)staging)
 ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"}"
-endif
-
-else
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"
-endif
-
+  LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board)
 endif
 
 LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(LINKLIBS)))
diff --git a/arch/sparc/src/Makefile b/arch/sparc/src/Makefile
index f39b2109357..d53294ddf8f 100644
--- a/arch/sparc/src/Makefile
+++ b/arch/sparc/src/Makefile
@@ -32,19 +32,11 @@ ifeq ($(CONFIG_WINDOWS_NATIVE),y)
   INCLUDES += -I "$(TOPDIR)\sched"
 else
   ARCH_SRCDIR = $(TOPDIR)/arch/$(CONFIG_ARCH)/src
-ifeq ($(WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(TOPDIR)/nuttx$(EXEEXT)}"
-  INCLUDES += -I "${shell cygpath -w $(ARCH_SRCDIR)/chip}"
-  INCLUDES += -I "${shell cygpath -w $(ARCH_SRCDIR)/common}"
-  INCLUDES += -I "${shell cygpath -w $(ARCH_SRCDIR)/$(ARCH_SUBDIR)}"
-  INCLUDES += -I "${shell cygpath -w $(TOPDIR)/sched}"
-else
-  NUTTX = "$(TOPDIR)/nuttx$(EXEEXT)"
-  INCLUDES += -I "$(ARCH_SRCDIR)/chip"
-  INCLUDES += -I "$(ARCH_SRCDIR)/common"
-  INCLUDES += -I "$(ARCH_SRCDIR)/$(ARCH_SUBDIR)"
-  INCLUDES += -I "$(TOPDIR)/sched"
-endif
+  NUTTX = $(call CONVERT_PATH,$(TOPDIR)/nuttx$(EXEEXT))
+  INCLUDES += -I $(call CONVERT_PATH,$(ARCH_SRCDIR)/chip)
+  INCLUDES += -I $(call CONVERT_PATH,$(ARCH_SRCDIR)/common)
+  INCLUDES += -I $(call CONVERT_PATH,$(ARCH_SRCDIR)/$(ARCH_SUBDIR))
+  INCLUDES += -I $(call CONVERT_PATH,$(TOPDIR)/sched)
 endif
 
 CPPFLAGS += $(INCLUDES) $(EXTRADEFINES)
@@ -76,25 +68,15 @@ LINKLIBS ?=
 ifeq ($(CONFIG_WINDOWS_NATIVE),y)
   BOARDMAKE = $(if $(wildcard .\board\Makefile),y,)
   LIBPATHS += -L"$(TOPDIR)\staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)\arch\$(CONFIG_ARCH)\src\board"
-endif
-
+  ifeq ($(BOARDMAKE),y)
+    LIBPATHS += -L"$(TOPDIR)\arch\$(CONFIG_ARCH)\src\board"
+  endif
 else
   BOARDMAKE = $(if $(wildcard ./board/Makefile),y,)
-
-ifeq ($(WINTOOL),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)/staging"}"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)/arch/$(CONFIG_ARCH)/src/board"}"
-endif
-
-else
-  LIBPATHS += -L"$(TOPDIR)/staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)/arch/$(CONFIG_ARCH)/src/board"
-endif
-endif
+  LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)/staging)
+  ifeq ($(BOARDMAKE),y)
+    LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)/arch/$(CONFIG_ARCH)/src/board)
+  endif
 endif
 
 LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(LINKLIBS)))
diff --git a/arch/x86/src/Makefile b/arch/x86/src/Makefile
index 2aba5eb15b6..4204edd222d 100644
--- a/arch/x86/src/Makefile
+++ b/arch/x86/src/Makefile
@@ -37,11 +37,7 @@ CFLAGS += $(INCLUDES)
 CXXFLAGS += $(INCLUDES)
 AFLAGS += $(INCLUDES)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx$(EXEEXT)}"
-else
-  NUTTX = "$(TOPDIR)$(DELIM)nuttx$(EXEEXT)"
-endif
+NUTTX = $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx$(EXEEXT))
 
 HEAD_OBJ = $(HEAD_ASRC:.S=$(OBJEXT))
 STARTUP_OBJS ?= $(HEAD_OBJ)
@@ -63,18 +59,9 @@ LDFLAGS += $(addprefix -T,$(call CONVERT_PATH,$(ARCHSCRIPT))) -static
 
 BOARDMAKE = $(if $(wildcard board$(DELIM)Makefile),y,)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)staging"}"
+LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)staging)
 ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"}"
-endif
-
-else
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"
-endif
-
+  LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board)
 endif
 
 LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(LINKLIBS)))
diff --git a/arch/x86_64/src/Makefile b/arch/x86_64/src/Makefile
index e3a4d5038de..047f0fbe444 100644
--- a/arch/x86_64/src/Makefile
+++ b/arch/x86_64/src/Makefile
@@ -37,11 +37,7 @@ CFLAGS += $(INCLUDES)
 CXXFLAGS += $(INCLUDES)
 AFLAGS += $(INCLUDES)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx$(EXEEXT)}"
-else
-  NUTTX = "$(TOPDIR)$(DELIM)nuttx$(EXEEXT)"
-endif
+NUTTX = $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx$(EXEEXT))
 
 ASRCS = $(CHIP_ASRCS) $(CMN_ASRCS)
 AOBJS = $(ASRCS:.S=$(OBJEXT))
@@ -65,18 +61,9 @@ LOADER_LDFLAGS += $(LOADER_ARCHSCRIPT)
 
 BOARDMAKE = $(if $(wildcard board$(DELIM)Makefile),y,)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)staging"}"
+LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)staging)
 ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"}"
-endif
-
-else
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"
-endif
-
+  LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board)
 endif
 
 LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(LINKLIBS)))
diff --git a/arch/xtensa/src/Makefile b/arch/xtensa/src/Makefile
index fc01a016638..3db7774471c 100644
--- a/arch/xtensa/src/Makefile
+++ b/arch/xtensa/src/Makefile
@@ -41,11 +41,7 @@ CFLAGS += $(INCLUDES)
 CXXFLAGS += $(INCLUDES)
 AFLAGS += $(INCLUDES)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NUTTX = "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx$(EXEEXT)}"
-else
-  NUTTX = "$(TOPDIR)$(DELIM)nuttx$(EXEEXT)"
-endif
+NUTTX = $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx$(EXEEXT))
 
 HEAD_AOBJ = $(HEAD_ASRC:.S=$(OBJEXT))
 HEAD_COBJ = $(HEAD_CSRC:.c=$(OBJEXT))
@@ -68,18 +64,9 @@ LDFLAGS += $(addprefix -T,$(call CONVERT_PATH,$(ARCHSCRIPT)))
 
 BOARDMAKE = $(if $(wildcard board$(DELIM)Makefile),y,)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)staging"}"
+LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)staging)
 ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"}"
-endif
-
-else
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)staging"
-ifeq ($(BOARDMAKE),y)
-  LIBPATHS += -L"$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board"
-endif
-
+  LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board)
 endif
 
 LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(LINKLIBS)))
diff --git a/boards/Board.mk b/boards/Board.mk
index b1a5909c0e8..6f661d52401 100644
--- a/boards/Board.mk
+++ b/boards/Board.mk
@@ -71,11 +71,7 @@ all: libboard$(LIBEXT)
 
 ifneq ($(ZDSVERSION),)
 $(ASRCS) $(HEAD_ASRC): %$(ASMEXT): %.S
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-	$(Q) $(CPP) $(CPPFLAGS) `cygpath -w $<` -o $@.tmp
-else
-	$(Q) $(CPP) $(CPPFLAGS) $< -o $@.tmp
-endif
+	$(Q) $(CPP) $(CPPFLAGS) $(call CONVERT_PATH,$<) -o $@.tmp
 	$(Q) cat $@.tmp | sed -e "s/^#/;/g" > $@
 	$(Q) rm $@.tmp
 endif
diff --git a/boards/arm/cxd56xx/spresense/scripts/Make.defs b/boards/arm/cxd56xx/spresense/scripts/Make.defs
index e697174789c..a8f880309c1 100644
--- a/boards/arm/cxd56xx/spresense/scripts/Make.defs
+++ b/boards/arm/cxd56xx/spresense/scripts/Make.defs
@@ -66,11 +66,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -78,11 +74,7 @@ CELFFLAGS = $(CFLAGS)
 CXXELFFLAGS = $(CXXFLAGS)
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 LDFLAGS += --gc-sections
 
@@ -94,12 +86,7 @@ endif
 
 # Output map file with cross reference table
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDFLAGS += -Map="${shell cygpath -w $(TOPDIR)/nuttx.map}" --cref
-else
-  LDFLAGS += -Map=$(TOPDIR)/nuttx.map --cref
-endif
-
+LDFLAGS += -Map=$(call CONVERT_PATH,$(TOPDIR)/nuttx.map) --cref
 ifneq ($(CONFIG_ASMP_MEMSIZE),)
   LDFLAGS += --defsym=__reserved_ramsize=$(CONFIG_ASMP_MEMSIZE)
 endif
diff --git a/boards/arm/imx6/sabre-6quad/scripts/Make.defs b/boards/arm/imx6/sabre-6quad/scripts/Make.defs
index 37962c850ca..43cc934895a 100644
--- a/boards/arm/imx6/sabre-6quad/scripts/Make.defs
+++ b/boards/arm/imx6/sabre-6quad/scripts/Make.defs
@@ -60,11 +60,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 LDFLAGS += --gc-sections
 
diff --git a/boards/arm/imxrt/imxrt1020-evk/scripts/Make.defs b/boards/arm/imxrt/imxrt1020-evk/scripts/Make.defs
index 8f65f856b30..9048a3a262b 100644
--- a/boards/arm/imxrt/imxrt1020-evk/scripts/Make.defs
+++ b/boards/arm/imxrt/imxrt1020-evk/scripts/Make.defs
@@ -60,11 +60,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/imxrt/imxrt1050-evk/configs/knsh/Make.defs b/boards/arm/imxrt/imxrt1050-evk/configs/knsh/Make.defs
index ad3a4f3e05e..df218d411bc 100644
--- a/boards/arm/imxrt/imxrt1050-evk/configs/knsh/Make.defs
+++ b/boards/arm/imxrt/imxrt1050-evk/configs/knsh/Make.defs
@@ -58,11 +58,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/imxrt/imxrt1050-evk/kernel/Makefile b/boards/arm/imxrt/imxrt1050-evk/kernel/Makefile
index aae89b0a4ed..44070be5ed8 100644
--- a/boards/arm/imxrt/imxrt1050-evk/kernel/Makefile
+++ b/boards/arm/imxrt/imxrt1050-evk/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/imxrt/imxrt1050-evk/scripts/Make.defs b/boards/arm/imxrt/imxrt1050-evk/scripts/Make.defs
index 63d06cb99bd..338a8dce591 100644
--- a/boards/arm/imxrt/imxrt1050-evk/scripts/Make.defs
+++ b/boards/arm/imxrt/imxrt1050-evk/scripts/Make.defs
@@ -64,11 +64,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/imxrt/imxrt1060-evk/configs/knsh/Make.defs b/boards/arm/imxrt/imxrt1060-evk/configs/knsh/Make.defs
index 79a05df6a38..ef37640749c 100644
--- a/boards/arm/imxrt/imxrt1060-evk/configs/knsh/Make.defs
+++ b/boards/arm/imxrt/imxrt1060-evk/configs/knsh/Make.defs
@@ -58,11 +58,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/imxrt/imxrt1060-evk/kernel/Makefile b/boards/arm/imxrt/imxrt1060-evk/kernel/Makefile
index fbfdd689c01..65659c9dd6b 100644
--- a/boards/arm/imxrt/imxrt1060-evk/kernel/Makefile
+++ b/boards/arm/imxrt/imxrt1060-evk/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/imxrt/imxrt1060-evk/scripts/Make.defs b/boards/arm/imxrt/imxrt1060-evk/scripts/Make.defs
index b71d11c4b84..b64598383c6 100644
--- a/boards/arm/imxrt/imxrt1060-evk/scripts/Make.defs
+++ b/boards/arm/imxrt/imxrt1060-evk/scripts/Make.defs
@@ -64,18 +64,9 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
-
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDFLAGS += -Map="${shell cygpath -w $(TOPDIR)/nuttx.map}"
-else
-  LDFLAGS += -Map=$(TOPDIR)/nuttx.map
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
+LDFLAGS += -Map=$(call CONVERT_PATH,$(TOPDIR)/nuttx.map)
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
 endif
diff --git a/boards/arm/imxrt/imxrt1064-evk/configs/knsh/Make.defs b/boards/arm/imxrt/imxrt1064-evk/configs/knsh/Make.defs
index 79a05df6a38..ef37640749c 100644
--- a/boards/arm/imxrt/imxrt1064-evk/configs/knsh/Make.defs
+++ b/boards/arm/imxrt/imxrt1064-evk/configs/knsh/Make.defs
@@ -58,11 +58,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/imxrt/imxrt1064-evk/kernel/Makefile b/boards/arm/imxrt/imxrt1064-evk/kernel/Makefile
index 0158b33b02b..3beb5504d08 100644
--- a/boards/arm/imxrt/imxrt1064-evk/kernel/Makefile
+++ b/boards/arm/imxrt/imxrt1064-evk/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/imxrt/imxrt1064-evk/scripts/Make.defs b/boards/arm/imxrt/imxrt1064-evk/scripts/Make.defs
index 6f1a746fa9f..83bacc9d41a 100644
--- a/boards/arm/imxrt/imxrt1064-evk/scripts/Make.defs
+++ b/boards/arm/imxrt/imxrt1064-evk/scripts/Make.defs
@@ -64,17 +64,9 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDFLAGS += -Map="${shell cygpath -w $(TOPDIR)/nuttx.map}"
-else
-  LDFLAGS += -Map=$(TOPDIR)/nuttx.map
-endif
+LDFLAGS += -Map=$(call CONVERT_PATH,$(TOPDIR)/nuttx.map)
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
 endif
diff --git a/boards/arm/imxrt/teensy-4.x/kernel/Makefile b/boards/arm/imxrt/teensy-4.x/kernel/Makefile
index 98ab8784f3f..e34d5bdc6c5 100644
--- a/boards/arm/imxrt/teensy-4.x/kernel/Makefile
+++ b/boards/arm/imxrt/teensy-4.x/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/imxrt/teensy-4.x/scripts/Make.defs b/boards/arm/imxrt/teensy-4.x/scripts/Make.defs
index d00c5b5058a..239e17e92d4 100644
--- a/boards/arm/imxrt/teensy-4.x/scripts/Make.defs
+++ b/boards/arm/imxrt/teensy-4.x/scripts/Make.defs
@@ -73,11 +73,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/lc823450/lc823450-xgevk/kernel/Makefile b/boards/arm/lc823450/lc823450-xgevk/kernel/Makefile
index b18cfabcb96..b3f312876db 100644
--- a/boards/arm/lc823450/lc823450-xgevk/kernel/Makefile
+++ b/boards/arm/lc823450/lc823450-xgevk/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/lc823450/lc823450-xgevk/scripts/Make.defs b/boards/arm/lc823450/lc823450-xgevk/scripts/Make.defs
index d6a8c5b621b..15eb795bb0d 100644
--- a/boards/arm/lc823450/lc823450-xgevk/scripts/Make.defs
+++ b/boards/arm/lc823450/lc823450-xgevk/scripts/Make.defs
@@ -67,11 +67,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 # File extensions
 
@@ -83,23 +79,17 @@ endif
 
 LDFLAGS += --gc-sections
 
-
 ifeq ($(CONFIG_LC823450_SDIF_PATCH),y)
 ARCH_LIBS += -lSdDr_patch_es2
 ARCH_LIBPATHS += -L"$(TOPDIR)/arch/arm/src/lc823450"
 endif
 
 ifeq ($(CONFIG_LC823450_SDIF),y)
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  ARCH_SYMBOLS = "${shell cygpath -w $(TOPDIR)/arch/arm/src/lc823450/lc823450_symbols.ld}"
-else
-  ARCH_SYMBOLS = $(TOPDIR)/arch/arm/src/lc823450/lc823450_symbols.ld
-endif
+  ARCH_SYMBOLS = $(call CONVERT_PATH,$(TOPDIR)/arch/arm/src/lc823450/lc823450_symbols.ld)
   ARCH_LIBS += $(ARCH_LIBS_OPT) --just-symbols=$(ARCH_SYMBOLS)
   LDFLAGS += --no-wchar-size-warning
 endif
 
-
 # NEVER use 'override' variables
 # NUTTX_EXTRA_LIBS and NUTTX_EXTRA_LIBPATHS are defined by out-of-repository
 
diff --git a/boards/arm/lpc17xx_40xx/lpc4088-devkit/kernel/Makefile b/boards/arm/lpc17xx_40xx/lpc4088-devkit/kernel/Makefile
index 477f62fcf45..e9bd719eb3d 100644
--- a/boards/arm/lpc17xx_40xx/lpc4088-devkit/kernel/Makefile
+++ b/boards/arm/lpc17xx_40xx/lpc4088-devkit/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/lpc17xx_40xx/lpc4088-quickstart/kernel/Makefile b/boards/arm/lpc17xx_40xx/lpc4088-quickstart/kernel/Makefile
index 6885a5c00ee..9e4fd55c632 100644
--- a/boards/arm/lpc17xx_40xx/lpc4088-quickstart/kernel/Makefile
+++ b/boards/arm/lpc17xx_40xx/lpc4088-quickstart/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/lpc17xx_40xx/lpcxpresso-lpc1768/configs/thttpd/Make.defs b/boards/arm/lpc17xx_40xx/lpcxpresso-lpc1768/configs/thttpd/Make.defs
index 2434ee430e9..effdb4f63f6 100644
--- a/boards/arm/lpc17xx_40xx/lpcxpresso-lpc1768/configs/thttpd/Make.defs
+++ b/boards/arm/lpc17xx_40xx/lpcxpresso-lpc1768/configs/thttpd/Make.defs
@@ -22,11 +22,7 @@ include $(TOPDIR)/.config
 include $(TOPDIR)/tools/Config.mk
 include $(TOPDIR)/arch/arm/src/armv7-m/Toolchain.defs
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NXFLATLDSCRIPT = -T "${shell cygpath -w $(TOPDIR)$(DELIM)binfmt$(DELIM)libnxflat$(DELIM)gnu-nxflat-gotoff.ld}"
-else
-  NXFLATLDSCRIPT = -T"$(TOPDIR)$(DELIM)binfmt$(DELIM)libnxflat$(DELIM)gnu-nxflat-gotoff.ld"
-endif
+NXFLATLDSCRIPT = -T $(call CONVERT_PATH,$(TOPDIR)$(DELIM)binfmt$(DELIM)libnxflat$(DELIM)gnu-nxflat-gotoff.ld)
 ARCHSCRIPT += $(BOARD_DIR)$(DELIM)scripts$(DELIM)ld.script
 
 MKNXFLAT = mknxflat
diff --git a/boards/arm/lpc17xx_40xx/lx_cpu/scripts/Make.defs b/boards/arm/lpc17xx_40xx/lx_cpu/scripts/Make.defs
index 7cba813b47e..20ec985ae1f 100644
--- a/boards/arm/lpc17xx_40xx/lx_cpu/scripts/Make.defs
+++ b/boards/arm/lpc17xx_40xx/lx_cpu/scripts/Make.defs
@@ -69,22 +69,14 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 # Loadable module definitions
 
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # File extensions
 
diff --git a/boards/arm/lpc17xx_40xx/open1788/kernel/Makefile b/boards/arm/lpc17xx_40xx/open1788/kernel/Makefile
index 90596432396..aea8662b25b 100644
--- a/boards/arm/lpc17xx_40xx/open1788/kernel/Makefile
+++ b/boards/arm/lpc17xx_40xx/open1788/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/lpc17xx_40xx/pnev5180b/kernel/Makefile b/boards/arm/lpc17xx_40xx/pnev5180b/kernel/Makefile
index d789a960ea1..f70eaf97e5c 100644
--- a/boards/arm/lpc17xx_40xx/pnev5180b/kernel/Makefile
+++ b/boards/arm/lpc17xx_40xx/pnev5180b/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/lpc17xx_40xx/zkit-arm-1769/scripts/Make.defs b/boards/arm/lpc17xx_40xx/zkit-arm-1769/scripts/Make.defs
index 16dfbd28bb9..7522681f6e3 100644
--- a/boards/arm/lpc17xx_40xx/zkit-arm-1769/scripts/Make.defs
+++ b/boards/arm/lpc17xx_40xx/zkit-arm-1769/scripts/Make.defs
@@ -22,11 +22,7 @@ include $(TOPDIR)/.config
 include $(TOPDIR)/tools/Config.mk
 include $(TOPDIR)/arch/arm/src/armv7-m/Toolchain.defs
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  NXFLATLDSCRIPT = -T "${shell cygpath -w $(TOPDIR)$(DELIM)binfmt$(DELIM)libnxflat$(DELIM)gnu-nxflat-gotoff.ld}"
-else
-  NXFLATLDSCRIPT = -T"$(TOPDIR)$(DELIM)binfmt$(DELIM)libnxflat$(DELIM)gnu-nxflat-gotoff.ld"
-endif
+NXFLATLDSCRIPT = -T $(call CONVERT_PATH,$(TOPDIR)$(DELIM)binfmt$(DELIM)libnxflat$(DELIM)gnu-nxflat-gotoff.ld)
 ARCHSCRIPT += $(BOARD_DIR)$(DELIM)scripts$(DELIM)ld.script
 
 MKNXFLAT = mknxflat
diff --git a/boards/arm/lpc31xx/ea3131/locked/Makefile b/boards/arm/lpc31xx/ea3131/locked/Makefile
index 98acb99a5c1..cf2a61f8353 100644
--- a/boards/arm/lpc31xx/ea3131/locked/Makefile
+++ b/boards/arm/lpc31xx/ea3131/locked/Makefile
@@ -35,17 +35,9 @@ PASS1_LINKLIBS += $(PASS1_LIBBOARD)
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  PASS1_LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)staging"}"
-  PASS1_LIBPATHS += -L"${shell cygpath -w "$(TOPDIR)$(DELIM)boards$(DELIM)arm$(DELIM)lpc31xx$(DELIM)ea3131$(DELIM)src"}"
-  PASS1_LDSCRIPT = -T "${shell cygpath -w $(TOPDIR)$(DELIM)boards$(DELIM)arm$(DELIM)lpc31xx$(DELIM)ea3131$(DELIM)locked$(DELIM)ld-locked.inc}"
-else
-  # Linux/Cygwin-native toolchain
-  PASS1_LIBPATHS += -L"$(TOPDIR)$(DELIM)staging"
-  PASS1_LIBPATHS += -L"$(TOPDIR)$(DELIM)boards$(DELIM)arm$(DELIM)lpc31xx$(DELIM)ea3131$(DELIM)src"
-  PASS1_LDSCRIPT = -T$(TOPDIR)$(DELIM)boards$(DELIM)arm$(DELIM)lpc31xx$(DELIM)ea3131$(DELIM)locked$(DELIM)ld-locked.inc
-endif
+PASS1_LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)staging)
+PASS1_LIBPATHS += -L $(call CONVERT_PATH,$(TOPDIR)$(DELIM)boards$(DELIM)arm$(DELIM)lpc31xx$(DELIM)ea3131$(DELIM)src)
+PASS1_LDSCRIPT = -T $(call CONVERT_PATH,$(TOPDIR)$(DELIM)boards$(DELIM)arm$(DELIM)lpc31xx$(DELIM)ea3131$(DELIM)locked$(DELIM)ld-locked.inc)
 
 PASS1_LDFLAGS = -r $(PASS1_LDSCRIPT)
 PASS1_LDLIBS = $(patsubst %.a,%,$(patsubst lib%,-l%,$(PASS1_LINKLIBS)))
diff --git a/boards/arm/lpc43xx/bambino-200e/kernel/Makefile b/boards/arm/lpc43xx/bambino-200e/kernel/Makefile
index ce220fbb517..48468252c28 100644
--- a/boards/arm/lpc43xx/bambino-200e/kernel/Makefile
+++ b/boards/arm/lpc43xx/bambino-200e/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/max326xx/max32660-evsys/scripts/Make.defs b/boards/arm/max326xx/max32660-evsys/scripts/Make.defs
index c71e4e3f731..9e224c45831 100644
--- a/boards/arm/max326xx/max32660-evsys/scripts/Make.defs
+++ b/boards/arm/max326xx/max32660-evsys/scripts/Make.defs
@@ -60,11 +60,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/sam34/sam3u-ek/kernel/Makefile b/boards/arm/sam34/sam3u-ek/kernel/Makefile
index f7a7a49a303..7049a916e2a 100644
--- a/boards/arm/sam34/sam3u-ek/kernel/Makefile
+++ b/boards/arm/sam34/sam3u-ek/kernel/Makefile
@@ -28,17 +28,9 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/sama5/giant-board/scripts/Make.defs b/boards/arm/sama5/giant-board/scripts/Make.defs
index 1cde15f7971..92634006fcd 100644
--- a/boards/arm/sama5/giant-board/scripts/Make.defs
+++ b/boards/arm/sama5/giant-board/scripts/Make.defs
@@ -70,11 +70,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/sama5/sama5d2-xult/scripts/Make.defs b/boards/arm/sama5/sama5d2-xult/scripts/Make.defs
index cf7b4a76214..87a365eb5d1 100644
--- a/boards/arm/sama5/sama5d2-xult/scripts/Make.defs
+++ b/boards/arm/sama5/sama5d2-xult/scripts/Make.defs
@@ -70,11 +70,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/sama5/sama5d3-xplained/scripts/Make.defs b/boards/arm/sama5/sama5d3-xplained/scripts/Make.defs
index 5741ff5be93..6e6bcb4ab0e 100644
--- a/boards/arm/sama5/sama5d3-xplained/scripts/Make.defs
+++ b/boards/arm/sama5/sama5d3-xplained/scripts/Make.defs
@@ -66,11 +66,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/sama5/sama5d3x-ek/scripts/Make.defs b/boards/arm/sama5/sama5d3x-ek/scripts/Make.defs
index af9c21ae37f..6788db2e1ac 100644
--- a/boards/arm/sama5/sama5d3x-ek/scripts/Make.defs
+++ b/boards/arm/sama5/sama5d3x-ek/scripts/Make.defs
@@ -86,11 +86,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/sama5/sama5d4-ek/configs/knsh/Make.defs b/boards/arm/sama5/sama5d4-ek/configs/knsh/Make.defs
index 7b173089ee2..79fe2e35f7b 100644
--- a/boards/arm/sama5/sama5d4-ek/configs/knsh/Make.defs
+++ b/boards/arm/sama5/sama5d4-ek/configs/knsh/Make.defs
@@ -70,11 +70,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/sama5/sama5d4-ek/scripts/Make.defs b/boards/arm/sama5/sama5d4-ek/scripts/Make.defs
index fdb2080add0..3a20e336514 100644
--- a/boards/arm/sama5/sama5d4-ek/scripts/Make.defs
+++ b/boards/arm/sama5/sama5d4-ek/scripts/Make.defs
@@ -70,11 +70,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/samd5e5/metro-m4/scripts/Make.defs b/boards/arm/samd5e5/metro-m4/scripts/Make.defs
index 460ae03a7d4..0990732cd03 100644
--- a/boards/arm/samd5e5/metro-m4/scripts/Make.defs
+++ b/boards/arm/samd5e5/metro-m4/scripts/Make.defs
@@ -60,11 +60,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/samd5e5/same54-xplained-pro/scripts/Make.defs b/boards/arm/samd5e5/same54-xplained-pro/scripts/Make.defs
index 5ee2dfa84ca..413d533149d 100644
--- a/boards/arm/samd5e5/same54-xplained-pro/scripts/Make.defs
+++ b/boards/arm/samd5e5/same54-xplained-pro/scripts/Make.defs
@@ -60,11 +60,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/samv7/common/scripts/Make.defs b/boards/arm/samv7/common/scripts/Make.defs
index f40b615f092..42b6e17fa9f 100644
--- a/boards/arm/samv7/common/scripts/Make.defs
+++ b/boards/arm/samv7/common/scripts/Make.defs
@@ -54,18 +54,9 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
-
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDFLAGS += -Map="${shell cygpath -w $(TOPDIR)/nuttx.map}" --cref
-else
-  LDFLAGS += -Map=$(TOPDIR)/nuttx.map --cref
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
+LDFLAGS += -Map=$(call CONVERT_PATH,$(TOPDIR)/nuttx.map) --cref
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
 endif
diff --git a/boards/arm/samv7/same70-qmtech/kernel/Makefile b/boards/arm/samv7/same70-qmtech/kernel/Makefile
index 6581fb679cb..d1811c380c5 100644
--- a/boards/arm/samv7/same70-qmtech/kernel/Makefile
+++ b/boards/arm/samv7/same70-qmtech/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/samv7/same70-xplained/kernel/Makefile b/boards/arm/samv7/same70-xplained/kernel/Makefile
index f53dc648615..b372a18a8f9 100644
--- a/boards/arm/samv7/same70-xplained/kernel/Makefile
+++ b/boards/arm/samv7/same70-xplained/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/samv7/samv71-xult/kernel/Makefile b/boards/arm/samv7/samv71-xult/kernel/Makefile
index 78798d58ed0..5bb8394a5d7 100644
--- a/boards/arm/samv7/samv71-xult/kernel/Makefile
+++ b/boards/arm/samv7/samv71-xult/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_COMMON_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/stm32/axoloti/scripts/Make.defs b/boards/arm/stm32/axoloti/scripts/Make.defs
index 8964cefbcd1..d2027c53bb6 100644
--- a/boards/arm/stm32/axoloti/scripts/Make.defs
+++ b/boards/arm/stm32/axoloti/scripts/Make.defs
@@ -56,11 +56,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -68,11 +64,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/stm32/clicker2-stm32/kernel/Makefile b/boards/arm/stm32/clicker2-stm32/kernel/Makefile
index ce076e8f24c..3177d0a19dc 100644
--- a/boards/arm/stm32/clicker2-stm32/kernel/Makefile
+++ b/boards/arm/stm32/clicker2-stm32/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/stm32/clicker2-stm32/scripts/Make.defs b/boards/arm/stm32/clicker2-stm32/scripts/Make.defs
index 568475f997e..55ac41d1d79 100644
--- a/boards/arm/stm32/clicker2-stm32/scripts/Make.defs
+++ b/boards/arm/stm32/clicker2-stm32/scripts/Make.defs
@@ -61,11 +61,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/stm32/mikroe-stm32f4/kernel/Makefile b/boards/arm/stm32/mikroe-stm32f4/kernel/Makefile
index 19e2d0cc3b3..7e12a59d868 100644
--- a/boards/arm/stm32/mikroe-stm32f4/kernel/Makefile
+++ b/boards/arm/stm32/mikroe-stm32f4/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/stm32/olimex-stm32-p407/configs/kelf/Make.defs b/boards/arm/stm32/olimex-stm32-p407/configs/kelf/Make.defs
index e7f6532cf77..3598536a8c0 100644
--- a/boards/arm/stm32/olimex-stm32-p407/configs/kelf/Make.defs
+++ b/boards/arm/stm32/olimex-stm32-p407/configs/kelf/Make.defs
@@ -57,11 +57,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF program module definitions
 
@@ -69,11 +65,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w  $(TOPDIR)$(DELIM)libs$(DELIM)libc$(DELIM)modlib$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T  $(TOPDIR)$(DELIM)libs$(DELIM)libc$(DELIM)modlib$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)$(DELIM)libs$(DELIM)libc$(DELIM)modlib$(DELIM)gnu-elf.ld)
 
 # File extensions
 
diff --git a/boards/arm/stm32/olimex-stm32-p407/configs/kmodule/Make.defs b/boards/arm/stm32/olimex-stm32-p407/configs/kmodule/Make.defs
index 9d9ac0e6636..7f413b3b4eb 100644
--- a/boards/arm/stm32/olimex-stm32-p407/configs/kmodule/Make.defs
+++ b/boards/arm/stm32/olimex-stm32-p407/configs/kmodule/Make.defs
@@ -57,11 +57,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF program module definitions
 
@@ -69,11 +65,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w  $(TOPDIR)$(DELIM)libs$(DELIM)libc$(DELIM)modlib$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T  $(TOPDIR)$(DELIM)libs$(DELIM)libc$(DELIM)modlib$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)$(DELIM)libs$(DELIM)libc$(DELIM)modlib$(DELIM)gnu-elf.ld)
 
 # File extensions
 
diff --git a/boards/arm/stm32/olimex-stm32-p407/configs/knsh/Make.defs b/boards/arm/stm32/olimex-stm32-p407/configs/knsh/Make.defs
index b52fcad25bf..09f360b1bbd 100644
--- a/boards/arm/stm32/olimex-stm32-p407/configs/knsh/Make.defs
+++ b/boards/arm/stm32/olimex-stm32-p407/configs/knsh/Make.defs
@@ -58,11 +58,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/stm32/olimex-stm32-p407/kernel/Makefile b/boards/arm/stm32/olimex-stm32-p407/kernel/Makefile
index 8921834755f..f98f6a9567d 100644
--- a/boards/arm/stm32/olimex-stm32-p407/kernel/Makefile
+++ b/boards/arm/stm32/olimex-stm32-p407/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/stm32/olimex-stm32-p407/scripts/Make.defs b/boards/arm/stm32/olimex-stm32-p407/scripts/Make.defs
index a6f77ba94d8..c2fd0728b08 100644
--- a/boards/arm/stm32/olimex-stm32-p407/scripts/Make.defs
+++ b/boards/arm/stm32/olimex-stm32-p407/scripts/Make.defs
@@ -56,11 +56,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/stm32/omnibusf4/kernel/Makefile b/boards/arm/stm32/omnibusf4/kernel/Makefile
index cec00ce947a..775254130eb 100644
--- a/boards/arm/stm32/omnibusf4/kernel/Makefile
+++ b/boards/arm/stm32/omnibusf4/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/stm32/omnibusf4/scripts/Make.defs b/boards/arm/stm32/omnibusf4/scripts/Make.defs
index 660657825e7..732e43c1025 100644
--- a/boards/arm/stm32/omnibusf4/scripts/Make.defs
+++ b/boards/arm/stm32/omnibusf4/scripts/Make.defs
@@ -56,11 +56,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -68,11 +64,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/stm32/stm3240g-eval/kernel/Makefile b/boards/arm/stm32/stm3240g-eval/kernel/Makefile
index 2815c180d64..879cb1831d4 100644
--- a/boards/arm/stm32/stm3240g-eval/kernel/Makefile
+++ b/boards/arm/stm32/stm3240g-eval/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/stm32/stm32f4discovery/kernel/Makefile b/boards/arm/stm32/stm32f4discovery/kernel/Makefile
index 7f7b9b152bb..127caca0137 100644
--- a/boards/arm/stm32/stm32f4discovery/kernel/Makefile
+++ b/boards/arm/stm32/stm32f4discovery/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/stm32/stm32f4discovery/scripts/Make.defs b/boards/arm/stm32/stm32f4discovery/scripts/Make.defs
index 6ba3f073609..89bb57f4f41 100644
--- a/boards/arm/stm32/stm32f4discovery/scripts/Make.defs
+++ b/boards/arm/stm32/stm32f4discovery/scripts/Make.defs
@@ -69,11 +69,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -81,11 +77,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/stm32f7/stm32f746g-disco/kernel/Makefile b/boards/arm/stm32f7/stm32f746g-disco/kernel/Makefile
index b5c29a69936..222928a9727 100644
--- a/boards/arm/stm32f7/stm32f746g-disco/kernel/Makefile
+++ b/boards/arm/stm32f7/stm32f746g-disco/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/stm32f7/stm32f746g-disco/scripts/Make.defs b/boards/arm/stm32f7/stm32f746g-disco/scripts/Make.defs
index d9fff8581a5..f180d1171ea 100644
--- a/boards/arm/stm32f7/stm32f746g-disco/scripts/Make.defs
+++ b/boards/arm/stm32f7/stm32f746g-disco/scripts/Make.defs
@@ -63,8 +63,6 @@ ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
 endif
 
-ifneq ($(CONFIG_CYGWIN_WINTOOL),y)
 define FLASH
   $(Q) st-flash write nuttx.bin 0x8000000
 endef
-endif
diff --git a/boards/arm/stm32f7/stm32f769i-disco/kernel/Makefile b/boards/arm/stm32f7/stm32f769i-disco/kernel/Makefile
index 2bcf4b8efe9..3ab58176281 100644
--- a/boards/arm/stm32f7/stm32f769i-disco/kernel/Makefile
+++ b/boards/arm/stm32f7/stm32f769i-disco/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/stm32h7/nucleo-h743zi/kernel/Makefile b/boards/arm/stm32h7/nucleo-h743zi/kernel/Makefile
index 29213625e75..14ed42bd4c2 100644
--- a/boards/arm/stm32h7/nucleo-h743zi/kernel/Makefile
+++ b/boards/arm/stm32h7/nucleo-h743zi/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/stm32h7/nucleo-h743zi/scripts/Make.defs b/boards/arm/stm32h7/nucleo-h743zi/scripts/Make.defs
index 95a90c24254..f863914f93c 100644
--- a/boards/arm/stm32h7/nucleo-h743zi/scripts/Make.defs
+++ b/boards/arm/stm32h7/nucleo-h743zi/scripts/Make.defs
@@ -57,11 +57,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/stm32h7/nucleo-h743zi2/scripts/Make.defs b/boards/arm/stm32h7/nucleo-h743zi2/scripts/Make.defs
index 567859986a3..a2cf4551129 100644
--- a/boards/arm/stm32h7/nucleo-h743zi2/scripts/Make.defs
+++ b/boards/arm/stm32h7/nucleo-h743zi2/scripts/Make.defs
@@ -57,11 +57,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/stm32h7/stm32h747i-disco/kernel/Makefile b/boards/arm/stm32h7/stm32h747i-disco/kernel/Makefile
index 2cac9c001dd..3b17dfc8add 100644
--- a/boards/arm/stm32h7/stm32h747i-disco/kernel/Makefile
+++ b/boards/arm/stm32h7/stm32h747i-disco/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/stm32l4/stm32l476vg-disco/kernel/Makefile b/boards/arm/stm32l4/stm32l476vg-disco/kernel/Makefile
index ce3d6fc5a92..89d942495ec 100644
--- a/boards/arm/stm32l4/stm32l476vg-disco/kernel/Makefile
+++ b/boards/arm/stm32l4/stm32l476vg-disco/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/stm32l4/stm32l4r9ai-disco/kernel/Makefile b/boards/arm/stm32l4/stm32l4r9ai-disco/kernel/Makefile
index 37af9889bd5..67fdf00f8bb 100644
--- a/boards/arm/stm32l4/stm32l4r9ai-disco/kernel/Makefile
+++ b/boards/arm/stm32l4/stm32l4r9ai-disco/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/tiva/launchxl-cc1310/scripts/Make.defs b/boards/arm/tiva/launchxl-cc1310/scripts/Make.defs
index 04c70d7c373..b7826655bbb 100644
--- a/boards/arm/tiva/launchxl-cc1310/scripts/Make.defs
+++ b/boards/arm/tiva/launchxl-cc1310/scripts/Make.defs
@@ -56,11 +56,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/tiva/launchxl-cc1312r1/scripts/Make.defs b/boards/arm/tiva/launchxl-cc1312r1/scripts/Make.defs
index b6d8bfa7e2a..931ae604a32 100644
--- a/boards/arm/tiva/launchxl-cc1312r1/scripts/Make.defs
+++ b/boards/arm/tiva/launchxl-cc1312r1/scripts/Make.defs
@@ -60,11 +60,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/tiva/lm3s6965-ek/kernel/Makefile b/boards/arm/tiva/lm3s6965-ek/kernel/Makefile
index 50bc5904bb5..205c681e095 100644
--- a/boards/arm/tiva/lm3s6965-ek/kernel/Makefile
+++ b/boards/arm/tiva/lm3s6965-ek/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/arm/tiva/lm3s6965-ek/scripts/Make.defs b/boards/arm/tiva/lm3s6965-ek/scripts/Make.defs
index 16f5512cc32..2989bcbfcb2 100644
--- a/boards/arm/tiva/lm3s6965-ek/scripts/Make.defs
+++ b/boards/arm/tiva/lm3s6965-ek/scripts/Make.defs
@@ -65,11 +65,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -77,11 +73,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/tms570/launchxl-tms57004/scripts/Make.defs b/boards/arm/tms570/launchxl-tms57004/scripts/Make.defs
index 97a93dba235..08312c32005 100644
--- a/boards/arm/tms570/launchxl-tms57004/scripts/Make.defs
+++ b/boards/arm/tms570/launchxl-tms57004/scripts/Make.defs
@@ -60,11 +60,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/tms570/tms570ls31x-usb-kit/scripts/Make.defs b/boards/arm/tms570/tms570ls31x-usb-kit/scripts/Make.defs
index 13bddab7718..ee2bce0a8a8 100644
--- a/boards/arm/tms570/tms570ls31x-usb-kit/scripts/Make.defs
+++ b/boards/arm/tms570/tms570ls31x-usb-kit/scripts/Make.defs
@@ -60,11 +60,7 @@ CELFFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 CXXELFFLAGS = $(CXXFLAGS) -mlong-calls # --target1-abs
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/xmc4/xmc4500-relax/scripts/Make.defs b/boards/arm/xmc4/xmc4500-relax/scripts/Make.defs
index 84c00b30fa8..8985c2098f7 100644
--- a/boards/arm/xmc4/xmc4500-relax/scripts/Make.defs
+++ b/boards/arm/xmc4/xmc4500-relax/scripts/Make.defs
@@ -56,11 +56,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/arm/xmc4/xmc4700-relax/scripts/Make.defs b/boards/arm/xmc4/xmc4700-relax/scripts/Make.defs
index aee95ecee92..e528cd147a3 100644
--- a/boards/arm/xmc4/xmc4700-relax/scripts/Make.defs
+++ b/boards/arm/xmc4/xmc4700-relax/scripts/Make.defs
@@ -56,11 +56,7 @@ LDNXFLATFLAGS = -e main -s 2048
 CMODULEFLAGS = $(CFLAGS) -mlong-calls # --target1-abs
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/hc/m9s12/demo9s12ne64/scripts/Make.defs b/boards/hc/m9s12/demo9s12ne64/scripts/Make.defs
index 51316ad9e8d..81346539595 100644
--- a/boards/hc/m9s12/demo9s12ne64/scripts/Make.defs
+++ b/boards/hc/m9s12/demo9s12ne64/scripts/Make.defs
@@ -39,10 +39,6 @@ ifneq ($(CONFIG_HCS12_MSOFTREGS),0)
   ARCHCPUFLAGS += -msoft-reg-count=$(CONFIG_HCS12_MSOFTREGS)
 endif
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  MAXOPTIMIZATION = -O2
-else
-endif
 ARCHSCRIPT += $(BOARD_DIR)$(DELIM)ostest$(DELIM)$(LDSCRIPT)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
diff --git a/boards/hc/m9s12/ne64badge/scripts/Make.defs b/boards/hc/m9s12/ne64badge/scripts/Make.defs
index 782224c9faa..2bc5b3bed81 100644
--- a/boards/hc/m9s12/ne64badge/scripts/Make.defs
+++ b/boards/hc/m9s12/ne64badge/scripts/Make.defs
@@ -39,10 +39,6 @@ ifneq ($(CONFIG_HCS12_MSOFTREGS),0)
   ARCHCPUFLAGS += -msoft-reg-count=$(CONFIG_HCS12_MSOFTREGS)
 endif
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  MAXOPTIMIZATION = -O2
-endif
-
 ARCHSCRIPT += $(BOARD_DIR)$(DELIM)scripts$(DELIM)$(LDSCRIPT)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
diff --git a/boards/renesas/rx65n/rx65n-grrose/scripts/Make.defs b/boards/renesas/rx65n/rx65n-grrose/scripts/Make.defs
index a3968be69cc..e5a355d97ac 100644
--- a/boards/renesas/rx65n/rx65n-grrose/scripts/Make.defs
+++ b/boards/renesas/rx65n/rx65n-grrose/scripts/Make.defs
@@ -55,11 +55,7 @@ CPPFLAGS := $(ARCHINCLUDES) $(ARCHDEFINES) $(EXTRAFLAGS) $(ARCHWARNINGSXX)
 AFLAGS := $(CFLAGS) -D__ASSEMBLY__
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/renesas/rx65n/rx65n-rsk1mb/scripts/Make.defs b/boards/renesas/rx65n/rx65n-rsk1mb/scripts/Make.defs
index a70155cecbb..ff97fa729fb 100644
--- a/boards/renesas/rx65n/rx65n-rsk1mb/scripts/Make.defs
+++ b/boards/renesas/rx65n/rx65n-rsk1mb/scripts/Make.defs
@@ -55,11 +55,7 @@ CPPFLAGS := $(ARCHINCLUDES) $(ARCHDEFINES) $(EXTRAFLAGS) $(ARCHWARNINGSXX)
 AFLAGS := $(CFLAGS) -D__ASSEMBLY__
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/renesas/rx65n/rx65n-rsk2mb/scripts/Make.defs b/boards/renesas/rx65n/rx65n-rsk2mb/scripts/Make.defs
index 7f7305a539f..d19dbc1f266 100644
--- a/boards/renesas/rx65n/rx65n-rsk2mb/scripts/Make.defs
+++ b/boards/renesas/rx65n/rx65n-rsk2mb/scripts/Make.defs
@@ -55,11 +55,7 @@ CPPFLAGS := $(ARCHINCLUDES) $(ARCHDEFINES) $(EXTRAFLAGS) $(ARCHWARNINGSXX)
 AFLAGS := $(CFLAGS) -D__ASSEMBLY__
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/renesas/rx65n/rx65n/scripts/Make.defs b/boards/renesas/rx65n/rx65n/scripts/Make.defs
index 0cfd91e6d99..60e31aa44f5 100644
--- a/boards/renesas/rx65n/rx65n/scripts/Make.defs
+++ b/boards/renesas/rx65n/rx65n/scripts/Make.defs
@@ -55,11 +55,7 @@ CPPFLAGS := $(ARCHINCLUDES) $(ARCHDEFINES) $(EXTRAFLAGS) $(ARCHWARNINGSXX)
 AFLAGS := $(CFLAGS) -D__ASSEMBLY__
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
diff --git a/boards/risc-v/bl602/bl602evb/scripts/Make.defs b/boards/risc-v/bl602/bl602evb/scripts/Make.defs
index ca5326951eb..2c25747cdc4 100644
--- a/boards/risc-v/bl602/bl602evb/scripts/Make.defs
+++ b/boards/risc-v/bl602/bl602evb/scripts/Make.defs
@@ -66,11 +66,7 @@ CELFFLAGS = $(CFLAGS)
 CXXELFFLAGS = $(CXXFLAGS)
 
 LDELFFLAGS = -melf32lriscv -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 LDFLAGS += --gc-sections -melf32lriscv --cref
 LDFLAGS += -Map=$(TOPDIR)/nuttx.map
diff --git a/boards/risc-v/c906/smartl-c906/kernel/Makefile b/boards/risc-v/c906/smartl-c906/kernel/Makefile
index 59c7db4e3e2..6b4cb180ba6 100644
--- a/boards/risc-v/c906/smartl-c906/kernel/Makefile
+++ b/boards/risc-v/c906/smartl-c906/kernel/Makefile
@@ -36,23 +36,12 @@ endif
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)$(MEM_LAYOUT)}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)$(MEM_LAYOUT)
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/risc-v/c906/smartl-c906/scripts/Make.defs b/boards/risc-v/c906/smartl-c906/scripts/Make.defs
index cc7a6518049..ab14d9a7d48 100644
--- a/boards/risc-v/c906/smartl-c906/scripts/Make.defs
+++ b/boards/risc-v/c906/smartl-c906/scripts/Make.defs
@@ -65,11 +65,7 @@ AFLAGS += $(CFLAGS) -D__ASSEMBLY__ $(ASARCHCPUFLAGS)
 CMODULEFLAGS = $(CFLAGS)
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -77,11 +73,7 @@ CELFFLAGS = $(CFLAGS)
 CXXELFFLAGS = $(CXXFLAGS)
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 # File extensions
 
diff --git a/boards/risc-v/esp32c3/esp32c3-devkit/scripts/Make.defs b/boards/risc-v/esp32c3/esp32c3-devkit/scripts/Make.defs
index 6a7acb99955..ef0a126f67c 100644
--- a/boards/risc-v/esp32c3/esp32c3-devkit/scripts/Make.defs
+++ b/boards/risc-v/esp32c3/esp32c3-devkit/scripts/Make.defs
@@ -59,11 +59,7 @@ AFLAGS := $(CFLAGS) -D__ASSEMBLY__
 CMODULEFLAGS = $(CFLAGS)
 
 LDMODULEFLAGS = -melf32lriscv -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -71,16 +67,7 @@ CELFFLAGS = $(CFLAGS) -fno-common
 CXXELFFLAGS = $(CXXFLAGS) -fno-common
 
 LDELFFLAGS = -melf32lriscv -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld
-endif
-
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDFLAGS += -Map="${shell cygpath -w $(TOPDIR)/nuttx.map}" --cref
-else
-  LDFLAGS += -Map=$(TOPDIR)/nuttx.map --cref
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld)
 
+LDFLAGS += -Map=$(call CONVERT_PATH,$(TOPDIR)/nuttx.map) --cref
 LDFLAGS += --gc-sections -melf32lriscv
diff --git a/boards/risc-v/k210/maix-bit/kernel/Makefile b/boards/risc-v/k210/maix-bit/kernel/Makefile
index a53f326104a..a78a4a69ecc 100644
--- a/boards/risc-v/k210/maix-bit/kernel/Makefile
+++ b/boards/risc-v/k210/maix-bit/kernel/Makefile
@@ -28,23 +28,12 @@ ENTRYPT = $(patsubst "%",%,$(CONFIG_INIT_ENTRYPOINT))
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/risc-v/k210/maix-bit/scripts/Make.defs b/boards/risc-v/k210/maix-bit/scripts/Make.defs
index 64c2175437c..57297ab4852 100644
--- a/boards/risc-v/k210/maix-bit/scripts/Make.defs
+++ b/boards/risc-v/k210/maix-bit/scripts/Make.defs
@@ -55,11 +55,7 @@ AFLAGS += $(CFLAGS) -D__ASSEMBLY__ $(ASARCHCPUFLAGS)
 CMODULEFLAGS = $(CFLAGS)
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -67,11 +63,7 @@ CELFFLAGS = $(CFLAGS)
 CXXELFFLAGS = $(CXXFLAGS)
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 # File extensions
 
diff --git a/boards/risc-v/mpfs/common/kernel/Makefile b/boards/risc-v/mpfs/common/kernel/Makefile
index 45d5b3c8b9d..3447d2f7d18 100755
--- a/boards/risc-v/mpfs/common/kernel/Makefile
+++ b/boards/risc-v/mpfs/common/kernel/Makefile
@@ -32,23 +32,12 @@ MEM_LAYOUT = memory.ld
 # Get the paths to the libraries and the links script path in format that
 # is appropriate for the host OS
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  # Windows-native toolchains
-  USER_LIBPATHS = ${shell for path in $(USERLIBS); do dir=`dirname $(TOPDIR)$(DELIM)$$path`;echo "-L\"`cygpath -w $$dir`\"";done}
-  USER_LDSCRIPT = -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)$(MEM_LAYOUT)}"
-  USER_LDSCRIPT += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld}"
-  USER_HEXFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.hex}"
-  USER_SRECFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.srec}"
-  USER_BINFILE += "${shell cygpath -w $(TOPDIR)$(DELIM)nuttx_user.bin}"
-else
-  # Linux/Cygwin-native toolchain
-  USER_LIBPATHS = $(addprefix -L$(TOPDIR)$(DELIM),$(dir $(USERLIBS)))
-  USER_LDSCRIPT = -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)$(MEM_LAYOUT)
-  USER_LDSCRIPT += -T$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld
-  USER_HEXFILE += "$(TOPDIR)$(DELIM)nuttx_user.hex"
-  USER_SRECFILE += "$(TOPDIR)$(DELIM)nuttx_user.srec"
-  USER_BINFILE += "$(TOPDIR)$(DELIM)nuttx_user.bin"
-endif
+USER_LIBPATHS = $(addprefix -L,$(call CONVERT_PATH,$(addprefix $(TOPDIR)$(DELIM),$(dir $(USERLIBS)))))
+USER_LDSCRIPT = -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)memory.ld)
+USER_LDSCRIPT += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)user-space.ld)
+USER_HEXFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.hex)
+USER_SRECFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.srec)
+USER_BINFILE += $(call CONVERT_PATH,$(TOPDIR)$(DELIM)nuttx_user.bin)
 
 USER_LDFLAGS = --undefined=$(ENTRYPT) --entry=$(ENTRYPT) $(USER_LDSCRIPT)
 USER_LDLIBS = $(patsubst lib%,-l%,$(basename $(notdir $(USERLIBS))))
diff --git a/boards/risc-v/mpfs/icicle/scripts/Make.defs b/boards/risc-v/mpfs/icicle/scripts/Make.defs
index 07f556a5c21..a8eef41f760 100755
--- a/boards/risc-v/mpfs/icicle/scripts/Make.defs
+++ b/boards/risc-v/mpfs/icicle/scripts/Make.defs
@@ -78,11 +78,7 @@ AFLAGS += $(CFLAGS) -D__ASSEMBLY__ $(ASARCHCPUFLAGS)
 CMODULEFLAGS = $(CFLAGS)
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -90,11 +86,7 @@ CELFFLAGS = $(CFLAGS)
 CXXELFFLAGS = $(CXXFLAGS)
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 # File extensions
 
diff --git a/boards/risc-v/mpfs/m100pfsevp/scripts/Make.defs b/boards/risc-v/mpfs/m100pfsevp/scripts/Make.defs
index 5312f89ec04..dd270f2c6c6 100755
--- a/boards/risc-v/mpfs/m100pfsevp/scripts/Make.defs
+++ b/boards/risc-v/mpfs/m100pfsevp/scripts/Make.defs
@@ -65,11 +65,7 @@ AFLAGS += $(CFLAGS) -D__ASSEMBLY__ $(ASARCHCPUFLAGS)
 CMODULEFLAGS = $(CFLAGS)
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -77,11 +73,7 @@ CELFFLAGS = $(CFLAGS)
 CXXELFFLAGS = $(CXXFLAGS)
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 # File extensions
 
diff --git a/boards/sim/sim/sim/scripts/Make.defs b/boards/sim/sim/sim/scripts/Make.defs
index c9b4dd634f9..af1b2f13d7f 100644
--- a/boards/sim/sim/sim/scripts/Make.defs
+++ b/boards/sim/sim/sim/scripts/Make.defs
@@ -177,11 +177,7 @@ endif
 CMODULEFLAGS += -fno-stack-protector
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # NuttX modules are ELF binaries.
 # Non-ELF platforms like macOS need to use a separate ELF toolchain.
@@ -206,11 +202,7 @@ ifeq ($(CONFIG_LIBC_ARCH_ELF_64BIT),y)
 endif
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   CCLINKFLAGS += -g
diff --git a/boards/sparc/bm3803/xx3803/scripts/Make.defs b/boards/sparc/bm3803/xx3803/scripts/Make.defs
index 01a17242087..5f607adfc80 100644
--- a/boards/sparc/bm3803/xx3803/scripts/Make.defs
+++ b/boards/sparc/bm3803/xx3803/scripts/Make.defs
@@ -24,19 +24,8 @@ include ${TOPDIR}/arch/sparc/src/sparc_v8/Toolchain.defs
 
 LDSCRIPT = linksparc.ld
 
-ifeq ($(WINTOOL),y)
-  # Windows-native toolchains
-  DIRLINK = $(TOPDIR)/tools/copydir.sh
-  DIRUNLINK = $(TOPDIR)/tools/unlink.sh
-  MKDEP = $(TOPDIR)/tools/mkwindeps.sh
-  ARCHINCLUDES = -I. -isystem "${shell cygpath -w $(TOPDIR)/include}"
-  ARCHXXINCLUDES = $(ARCHINCLUDES) "${shell cygpath -w $(TOPDIR)/include/cxx}"
-else
-  # Linux/Cygwin-native toolchain
-  MKDEP = $(TOPDIR)/tools/mkdeps$(HOSTEXEEXT)
-  ARCHINCLUDES = -I. -isystem "$(TOPDIR)/include"
-  ARCHXXINCLUDES =  $(ARCHINCLUDES) -isystem "$(TOPDIR)/include/cxx"
-endif
+ARCHINCLUDES = -I. -isystem $(call CONVERT_PATH,$(TOPDIR)/include)
+ARCHXXINCLUDES =  $(ARCHINCLUDES) -isystem $(call CONVERT_PATH,$(TOPDIR)/include/cxx)
 ARCHSCRIPT += $(TOPDIR)/boards/$(CONFIG_ARCH)/$(CONFIG_ARCH_CHIP)/$(CONFIG_ARCH_BOARD)/scripts/$(LDSCRIPT)
 
 CC = $(CROSSDEV)gcc
@@ -80,11 +69,7 @@ CELFFLAGS = $(CFLAGS)
 CXXELFFLAGS = $(CXXFLAGS)
 
 LDELFFLAGS = -r -e main
-ifeq ($(WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(TOPDIR)/boards/$(CONFIG_ARCH)/$(CONFIG_ARCH_CHIP)/$(CONFIG_ARCH_BOARD)/scripts/gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(TOPDIR)/boards/$(CONFIG_ARCH)/$(CONFIG_ARCH_CHIP)/$(CONFIG_ARCH_BOARD)/scripts/gnu-elf.ld
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/boards/$(CONFIG_ARCH)/$(CONFIG_ARCH_CHIP)/$(CONFIG_ARCH_BOARD)/scripts/gnu-elf.ld)
 
 # File extensions
 
diff --git a/boards/sparc/bm3823/xx3823/scripts/Make.defs b/boards/sparc/bm3823/xx3823/scripts/Make.defs
index d2c2ccf1d9d..2ba1e8bfd11 100644
--- a/boards/sparc/bm3823/xx3823/scripts/Make.defs
+++ b/boards/sparc/bm3823/xx3823/scripts/Make.defs
@@ -24,19 +24,8 @@ include ${TOPDIR}/arch/sparc/src/sparc_v8/Toolchain.defs
 
 LDSCRIPT = linksparc.ld
 
-ifeq ($(WINTOOL),y)
-  # Windows-native toolchains
-  DIRLINK = $(TOPDIR)/tools/copydir.sh
-  DIRUNLINK = $(TOPDIR)/tools/unlink.sh
-  MKDEP = $(TOPDIR)/tools/mkwindeps.sh
-  ARCHINCLUDES = -I. -isystem "${shell cygpath -w $(TOPDIR)/include}"
-  ARCHXXINCLUDES = $(ARCHINCLUDES) "${shell cygpath -w $(TOPDIR)/include/cxx}"
-else
-  # Linux/Cygwin-native toolchain
-  MKDEP = $(TOPDIR)/tools/mkdeps$(HOSTEXEEXT)
-  ARCHINCLUDES = -I. -isystem "$(TOPDIR)/include"
-  ARCHXXINCLUDES =  $(ARCHINCLUDES) -isystem "$(TOPDIR)/include/cxx"
-endif
+ARCHINCLUDES = -I. -isystem $(call CONVERT_PATH,$(TOPDIR)/include)
+ARCHXXINCLUDES =  $(ARCHINCLUDES) -isystem $(call CONVERT_PATH,$(TOPDIR)/include/cxx)
 ARCHSCRIPT += $(TOPDIR)/boards/$(CONFIG_ARCH)/$(CONFIG_ARCH_CHIP)/$(CONFIG_ARCH_BOARD)/scripts/$(LDSCRIPT)
 
 CC = $(CROSSDEV)gcc
diff --git a/boards/x86/qemu/qemu-i486/scripts/Make.defs b/boards/x86/qemu/qemu-i486/scripts/Make.defs
index 93dbd494749..04fd655ae56 100644
--- a/boards/x86/qemu/qemu-i486/scripts/Make.defs
+++ b/boards/x86/qemu/qemu-i486/scripts/Make.defs
@@ -29,10 +29,6 @@ ifneq ($(CONFIG_DEBUG_NOOPT),y)
   ARCHOPTIMIZATION += -O2
 endif
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  MAXOPTIMIZATION = -O2
-endif
-
 ARCHSCRIPT += $(BOARD_DIR)$(DELIM)scripts$(DELIM)qemu.ld
 
 ARCHCPUFLAGS = -march=i486 -mtune=i486 -fno-builtin -fno-stack-protector
diff --git a/boards/x86_64/intel64/qemu-intel64/scripts/Make.defs b/boards/x86_64/intel64/qemu-intel64/scripts/Make.defs
index 2b37269ce8d..0f9cc8bd64c 100644
--- a/boards/x86_64/intel64/qemu-intel64/scripts/Make.defs
+++ b/boards/x86_64/intel64/qemu-intel64/scripts/Make.defs
@@ -30,10 +30,6 @@ ifneq ($(CONFIG_DEBUG_NOOPT),y)
 
 endif
 
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  MAXOPTIMIZATION = -O2
-endif
-
 ARCHSCRIPT += $(BOARD_DIR)$(DELIM)scripts$(DELIM)qemu.ld
 
 ARCHCPUFLAGS = -fPIC -fno-builtin -fno-stack-protector -mno-red-zone -mrdrnd
diff --git a/boards/xtensa/esp32/esp32-devkitc/scripts/Make.defs b/boards/xtensa/esp32/esp32-devkitc/scripts/Make.defs
index d7840c77297..4e74cd580a9 100644
--- a/boards/xtensa/esp32/esp32-devkitc/scripts/Make.defs
+++ b/boards/xtensa/esp32/esp32-devkitc/scripts/Make.defs
@@ -89,11 +89,7 @@ AFLAGS := $(CFLAGS) -D__ASSEMBLY__
 CMODULEFLAGS = $(CFLAGS) -mtext-section-literals
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -101,18 +97,9 @@ CELFFLAGS = $(CFLAGS) -mtext-section-literals
 CXXELFFLAGS = $(CXXFLAGS) -mtext-section-literals
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld
-endif
-
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDFLAGS += -Map="${shell cygpath -w $(TOPDIR)/nuttx.map}" --cref
-else
-  LDFLAGS += -Map=$(TOPDIR)/nuttx.map --cref
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld)
 
+LDFLAGS += -Map=$(call CONVERT_PATH,$(TOPDIR)/nuttx.map) --cref
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
 endif
diff --git a/boards/xtensa/esp32/esp32-ethernet-kit/scripts/Make.defs b/boards/xtensa/esp32/esp32-ethernet-kit/scripts/Make.defs
index d62730fef7b..81dbadc5312 100644
--- a/boards/xtensa/esp32/esp32-ethernet-kit/scripts/Make.defs
+++ b/boards/xtensa/esp32/esp32-ethernet-kit/scripts/Make.defs
@@ -89,11 +89,7 @@ AFLAGS := $(CFLAGS) -D__ASSEMBLY__
 CMODULEFLAGS = $(CFLAGS) -mtext-section-literals
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -101,18 +97,9 @@ CELFFLAGS = $(CFLAGS) -mtext-section-literals
 CXXELFFLAGS = $(CXXFLAGS) -mtext-section-literals
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld
-endif
-
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDFLAGS += -Map="${shell cygpath -w $(TOPDIR)/nuttx.map}" --cref
-else
-  LDFLAGS += -Map=$(TOPDIR)/nuttx.map --cref
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld)
 
+LDFLAGS += -Map=$(call CONVERT_PATH,$(TOPDIR)/nuttx.map) --cref
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
 endif
diff --git a/boards/xtensa/esp32/esp32-wrover-kit/scripts/Make.defs b/boards/xtensa/esp32/esp32-wrover-kit/scripts/Make.defs
index 6d823979c62..095f77115c4 100644
--- a/boards/xtensa/esp32/esp32-wrover-kit/scripts/Make.defs
+++ b/boards/xtensa/esp32/esp32-wrover-kit/scripts/Make.defs
@@ -89,11 +89,7 @@ AFLAGS := $(CFLAGS) -D__ASSEMBLY__
 CMODULEFLAGS = $(CFLAGS) -mtext-section-literals
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -101,18 +97,9 @@ CELFFLAGS = $(CFLAGS) -mtext-section-literals
 CXXELFFLAGS = $(CXXFLAGS) -mtext-section-literals
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld
-endif
-
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDFLAGS += -Map="${shell cygpath -w $(TOPDIR)/nuttx.map}" --cref
-else
-  LDFLAGS += -Map=$(TOPDIR)/nuttx.map --cref
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld)
 
+LDFLAGS += -Map=$(call CONVERT_PATH,$(TOPDIR)/nuttx.map) --cref
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
 endif
diff --git a/boards/xtensa/esp32/ttgo_lora_esp32/scripts/Make.defs b/boards/xtensa/esp32/ttgo_lora_esp32/scripts/Make.defs
index b08e2e50062..582f9432fd9 100644
--- a/boards/xtensa/esp32/ttgo_lora_esp32/scripts/Make.defs
+++ b/boards/xtensa/esp32/ttgo_lora_esp32/scripts/Make.defs
@@ -89,11 +89,7 @@ AFLAGS := $(CFLAGS) -D__ASSEMBLY__
 CMODULEFLAGS = $(CFLAGS) -mtext-section-literals
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -101,18 +97,9 @@ CELFFLAGS = $(CFLAGS) -mtext-section-literals
 CXXELFFLAGS = $(CXXFLAGS) -mtext-section-literals
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld
-endif
-
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDFLAGS += -Map="${shell cygpath -w $(TOPDIR)/nuttx.map}" --cref
-else
-  LDFLAGS += -Map=$(TOPDIR)/nuttx.map --cref
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)$(DELIM)binfmt$(DELIM)libelf$(DELIM)gnu-elf.ld)
 
+LDFLAGS += -Map=$(call CONVERT_PATH,$(TOPDIR)/nuttx.map) --cref
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
 endif
diff --git a/boards/xtensa/esp32s2/esp32s2-saola-1/scripts/Make.defs b/boards/xtensa/esp32s2/esp32s2-saola-1/scripts/Make.defs
index f57cfca6650..e9327f72952 100644
--- a/boards/xtensa/esp32s2/esp32s2-saola-1/scripts/Make.defs
+++ b/boards/xtensa/esp32s2/esp32s2-saola-1/scripts/Make.defs
@@ -70,11 +70,7 @@ AFLAGS := $(CFLAGS) -D__ASSEMBLY__
 CMODULEFLAGS = $(CFLAGS) -mtext-section-literals
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -82,18 +78,9 @@ CELFFLAGS = $(CFLAGS) -mtext-section-literals
 CXXELFFLAGS = $(CXXFLAGS) -mtext-section-literals
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
-
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDFLAGS += -Map="${shell cygpath -w $(TOPDIR)/nuttx.map}" --cref
-else
-  LDFLAGS += -Map=$(TOPDIR)/nuttx.map --cref
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
+LDFLAGS += -Map=$(call CONVERT_PATH,$(TOPDIR)/nuttx.map) --cref
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
 endif
diff --git a/boards/xtensa/esp32s3/esp32s3-devkit/scripts/Make.defs b/boards/xtensa/esp32s3/esp32s3-devkit/scripts/Make.defs
index debc4d9ddea..aae35105527 100644
--- a/boards/xtensa/esp32s3/esp32s3-devkit/scripts/Make.defs
+++ b/boards/xtensa/esp32s3/esp32s3-devkit/scripts/Make.defs
@@ -54,11 +54,7 @@ AFLAGS := $(CFLAGS) -D__ASSEMBLY__
 CMODULEFLAGS = $(CFLAGS) -mtext-section-literals
 
 LDMODULEFLAGS = -r -e module_initialize
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
-else
-  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
-endif
+LDMODULEFLAGS += -T $(call CONVERT_PATH,$(TOPDIR)/libs/libc/modlib/gnu-elf.ld)
 
 # ELF module definitions
 
@@ -66,18 +62,9 @@ CELFFLAGS = $(CFLAGS) -mtext-section-literals
 CXXELFFLAGS = $(CXXFLAGS) -mtext-section-literals
 
 LDELFFLAGS = -r -e main
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDELFFLAGS += -T "${shell cygpath -w $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld}"
-else
-  LDELFFLAGS += -T $(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld
-endif
-
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-  LDFLAGS += -Map="${shell cygpath -w $(TOPDIR)/nuttx.map}" --cref
-else
-  LDFLAGS += -Map=$(TOPDIR)/nuttx.map --cref
-endif
+LDELFFLAGS += -T $(call CONVERT_PATH,$(BOARD_DIR)$(DELIM)scripts$(DELIM)gnu-elf.ld)
 
+LDFLAGS += -Map=$(call CONVERT_PATH,$(TOPDIR)/nuttx.map) --cref
 ifeq ($(CONFIG_DEBUG_SYMBOLS),y)
   LDFLAGS += -g
 endif
diff --git a/tools/Export.mk b/tools/Export.mk
index 4b3e8675666..df0ec746830 100644
--- a/tools/Export.mk
+++ b/tools/Export.mk
@@ -21,19 +21,10 @@
 include $(TOPDIR)/.config
 include $(EXPORTDIR)/Make.defs
 
-ifdef ARCHSCRIPT
-
-# ARCHSCRIPT may contain a leading -T; it must not be followed by a space
-# for this to work.
-
-ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
-LDPATH = $(shell cygpath -u $(patsubst -T%,%,$(ARCHSCRIPT)))
-else
-LDPATH = $(patsubst -T%,%,$(ARCHSCRIPT))
-endif
-
-LDNAME = ${notdir ${LDPATH}}
-LDDIR = ${dir ${LDPATH}}
+ifneq ($(ARCHSCRIPT),)
+  LDPATH = $(call CONVERT_PATH,$(ARCHSCRIPT))
+  LDNAME = ${notdir ${LDPATH}}
+  LDDIR = ${dir ${LDPATH}}
 endif
 
 ARCHSUBDIR = "arch/$(CONFIG_ARCH)/src"