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c++.windows.32-bits - Creating DLLs ... howto?

I'm compiling Lua using the DM compiler. I'd like to create a DLL 
such as the one Lua distributes. 

I have never created a DLL and I'm utterly at a loss as to how to do 
this. Can anyone point me to a tutorial or good example?

-- 
rzed
Jan 11 2006