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/usr/share/doc/fp-compiler/2.6.4/wince/testemu/win32-arm-wince-crossbuild.cmd is in fp-compiler-2.6.4 2.6.4+dfsg-4.

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rem windres --preprocessor fprcp -v -i my.rc -o my.res
fpc -va  OPT="-gl -Xs -WC" -Twince -Parm -XParm-wince-pe- -FDd:\rscdx\reflaz\pp\binarmwince -FE.\exe\ wcetrun.pp >arm-wince.log
pause