http://bugs.winehq.org/show_bug.cgi?id=25778
--- Comment #3 from Ryan Schmidt wine-2011@ryandesign.com 2011-01-17 21:32:09 CST --- Yes, reverting 21137cd3c3570e14e4231d6f6cc1dc6a047fb3e9 does allow wine 1.3.11 to compile on Mac OS X 10.4.11.
I agree with the idea behind that revision -- if icns reading is only used on Mac OS X, use a native interface to do so rather than requiring yet another library -- but don't know what kind of tweaks might be required to get it to work on older Mac OS X.