Checking if your kit is complete...
Looks good
Note (probably harmless): No library found for -lSDL
Note (probably harmless): No library found for -lSDL_image
Note (probably harmless): No library found for -lpng
Note (probably harmless): No library found for -ljpeg
Note (probably harmless): No library found for -lSDL_mixer
Note (probably harmless): No library found for -lGL
Writing Makefile for SDL::sdlpl

Microsoft (R) Program Maintenance Utility   Version 6.00.8168.0
Copyright (C) Microsoft Corp 1988-1998. All rights reserved.

cp lib/SDL/Music.pm blib\lib\SDL\Music.pm
cp lib/SDL/Rect.pm blib\lib\SDL\Rect.pm
cp lib/SDL/Surface.pm blib\lib\SDL\Surface.pm
cp sdlpl.pm blib\lib\SDL\sdlpl.pm
AutoSplitting blib\lib\SDL\sdlpl.pm (blib\lib\auto\SDL\sdlpl)
cp lib/SDL/Palette.pm blib\lib\SDL\Palette.pm
cp lib/SDL/Cursor.pm blib\lib\SDL\Cursor.pm
cp lib/SDL/Event.pm blib\lib\SDL\Event.pm
cp lib/SDL/Cdrom.pm blib\lib\SDL\Cdrom.pm
cp lib/SDL/Mixer.pm blib\lib\SDL\Mixer.pm
cp lib/SDL/Sound.pm blib\lib\SDL\Sound.pm
cp lib/SDL/OpenGL/App.pm blib\lib\SDL\OpenGL\App.pm
cp lib/SDL/OpenGL.pm blib\lib\SDL\OpenGL.pm
cp lib/SDL/Joystick.pm blib\lib\SDL\Joystick.pm
cp lib/SDL/Font.pm blib\lib\SDL\Font.pm
cp lib/SDL/App.pm blib\lib\SDL\App.pm
	cl -c  -I/usr/local/include -I/usr/local/include/SDL  -nologo -GF -W3 -MD -Zi -DNDEBUG -O1 -DWIN32 -D_CONSOLE -DNO_STRICT -DHAVE_DES_FCRYPT -DUSE_SITECUSTOMIZE -DPRIVLIB_LAST_IN_INC -DPERL_IMPLICIT_CONTEXT -DPERL_IMPLICIT_SYS -DUSE_PERLIO -DPERL_MSVCRT_READFIX -MD -Zi -DNDEBUG -O1    -DVERSION=\"1.08\"  -DXS_VERSION=\"1.08\"  "-IC:\cpanrun\build\5-10-0\lib\CORE"   font.c
font.c
font.c(1) : fatal error C1083: Cannot open include file: 'SDL.h': No such file or directory
NMAKE : fatal error U1077: 'cl' : return code '0x2'
Stop.