Bare minimum include files/project settings for a photoshop plugin

Hi, I've been reading the documentation and gone through some samples in the SDK and I'm starting to feel comfortable with the whole plugin environment (though there is still much for me to learn).

The question I have is "what are the bare minimum files I need to include, libraries to link, etc in order to compile a photoshop plugin?"  I apologize if this is a repeat question, I did my best to search for an answer.

The motivation behind my question is that I am ultimately interested in developing plugins for both Windows and Mac with the least amount of hassle.  Ideally, I'd like to be able to run a single script (probably on a linux machine using gcc/mingw) that compiles all of my most recent code so I'm trying to find out how can boil down the SDK to the minimum components to make this as simple as possible so my programs don't have relics/artifacts from the example code in them.  I'm also not certain how to accomplish what I just described but that's probably a question for a different forum.  Any help is much appreciated!