Make BrowserAccessibilityManager cross platform. Step 1....

chrome/chrome_browser.gypi

 # Copyright (c) 2010 The Chromium Authors. All rights reserved.
 # Use of this source code is governed by a BSD-style license that can be
 # found in the LICENSE file.
 
 {
   'targets': [
     {
       'target_name': 'browser',
       'type': '<(library)',
       'msvs_guid': '5BF908A7-68FB-4A4B-99E3-8C749F1FE4EA',
@@ skipping 41 matching lines @@
         '<@(nacl_defines)',
       ],
       'direct_dependent_settings': {
         'defines': [
           '<@(nacl_defines)',
         ],
       },
       'sources': [
         # All .cc, .h, .m, and .mm files under browser except for tests and
         # mocks.
+        'browser/accessibility/browser_accessibility.cc',
+        'browser/accessibility/browser_accessibility.h',
+        'browser/accessibility/browser_accessibility_manager.cc',
+        'browser/accessibility/browser_accessibility_manager.h',
+        'browser/accessibility/browser_accessibility_manager_win.cc',
+        'browser/accessibility/browser_accessibility_manager_win.h',
+        'browser/accessibility/browser_accessibility_win.cc',
+        'browser/accessibility/browser_accessibility_win.h',
         'browser/accessibility_events.h',
         'browser/accessibility_events.cc',
         'browser/aeropeek_manager.cc',
         'browser/aeropeek_manager.h',
         'browser/alternate_nav_url_fetcher.cc',
         'browser/alternate_nav_url_fetcher.h',
         'browser/app_controller_cppsafe_mac.h',
         'browser/app_controller_mac.h',
         'browser/app_controller_mac.mm',
         'browser/app_icon_win.cc',
@@ skipping 199 matching lines @@
         'browser/bookmarks/bookmark_storage.cc',
         'browser/bookmarks/bookmark_storage.h',
         'browser/bookmarks/bookmark_utils.cc',
         'browser/bookmarks/bookmark_utils.h',
         'browser/bookmarks/recently_used_folders_combo_model.cc',
         'browser/bookmarks/recently_used_folders_combo_model.h',
         'browser/browser.cc',
         'browser/browser.h',
         'browser/browser_about_handler.cc',
         'browser/browser_about_handler.h',
-        'browser/browser_accessibility_win.cc',
-        'browser/browser_accessibility_win.h',
-        'browser/browser_accessibility_manager_win.cc',
-        'browser/browser_accessibility_manager_win.h',
         'browser/browser_child_process_host.cc',
         'browser/browser_child_process_host.h',
         'browser/browser_init.cc',
         'browser/browser_init.h',
         'browser/browser_list_gtk.cc',
         'browser/browser_list_mac.mm',
         'browser/browser_list_stub.cc',
         'browser/browser_list_win.cc',
         'browser/browser_list.cc',
         'browser/browser_list.h',
@@ skipping 3653 matching lines @@
                     '<(PRODUCT_DIR)/<(EXECUTABLE_PREFIX)protoc<(EXECUTABLE_SUFFIX)',
                     'browser/metrics/system_metrics.proto',
                     '--cpp_out=<(INTERMEDIATE_DIR)/chrome',
                   ],
                 },
               ],
             }],
           ],
           # Exclude files that should be excluded for all non-Windows platforms.
           'sources!': [
+            'browser/accessibility/browser_accessibility_win.cc',
+            'browser/accessibility/browser_accessibility_win.h',
+            'browser/accessibility/browser_accessibility_manager_win.cc',
+            'browser/accessibility/browser_accessibility_manager_win.h',
             'browser/aeropeek_manager.cc',
             'browser/autocomplete/autocomplete_accessibility.cc',
             'browser/bookmarks/bookmark_menu_controller.cc',
             'browser/bookmarks/bookmark_menu_controller.h',
-            'browser/browser_accessibility_win.cc',
-            'browser/browser_accessibility_manager_win.cc',
             'browser/extensions/extension_tts_api_win.cc',
             'browser/google/google_update.cc',
             'browser/history/history_indexer.idl',
             'browser/history_tab_ui.cc',
             'browser/history_view.cc',
             'browser/ime_input.cc',
             'browser/importer/ie_importer.cc',
           ],
         }],
       ],
@@ skipping 118 matching lines @@
       ],
     },
   ],
 }
 
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 # indent-tabs-mode:nil
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