Avoid putting symbols in module-definition files that use decorated names. Name decoration schemes can differ depending on the compiler and the platform. In general, you should not rely on the way name decoration is used from one version to the next. Aside from this, you can use the same module-definition files on both platforms.
The use of _ _declspec(dllimport) and _ _declspec(dllexport) is strongly recommended as a means of achieving portability between platforms.