Highly inspired by:
  http://landley.net/hg/aboriginal/file/7e0747a665ab/sources/patches/gcc-core-libgcceh.patch

diff -durN gcc-4.4.0.orig/libgcc/Makefile.in gcc-4.4.0/libgcc/Makefile.in
--- gcc-4.4.0.orig/libgcc/Makefile.in	2009-04-10 01:23:07.000000000 +0200
+++ gcc-4.4.0/libgcc/Makefile.in	2011-09-12 17:05:25.121124559 +0200
@@ -754,8 +754,9 @@
 libgcc_s$(SHLIB_EXT): libunwind$(SHLIB_EXT)
 endif
 
+all: libgcc_eh.a
 ifeq ($(enable_shared),yes)
-all: libgcc_eh.a libgcc_s$(SHLIB_EXT)
+all: libgcc_s$(SHLIB_EXT)
 ifneq ($(LIBUNWIND),)
 all: libunwind$(SHLIB_EXT)
 endif
@@ -924,10 +925,6 @@
 install-shared:
 	$(mkinstalldirs) $(DESTDIR)$(inst_libdir)
 
-	$(INSTALL_DATA) libgcc_eh.a $(DESTDIR)$(inst_libdir)/
-	chmod 644 $(DESTDIR)$(inst_libdir)/libgcc_eh.a
-	$(RANLIB) $(DESTDIR)$(inst_libdir)/libgcc_eh.a
-
 	$(subst @multilib_dir@,$(MULTIDIR),$(subst \
 		@shlib_base_name@,libgcc_s,$(subst \
 		@shlib_slibdir_qual@,$(MULTIOSSUBDIR),$(SHLIB_INSTALL))))
@@ -942,6 +939,10 @@
 	chmod 644 $(DESTDIR)$(inst_libdir)/libgcov.a
 	$(RANLIB) $(DESTDIR)$(inst_libdir)/libgcov.a
 
+	$(INSTALL_DATA) libgcc_eh.a $(DESTDIR)$(inst_libdir)/
+	chmod 644 $(DESTDIR)$(inst_libdir)/libgcc_eh.a
+	$(RANLIB) $(DESTDIR)$(inst_libdir)/libgcc_eh.a
+
 	parts="$(INSTALL_PARTS)";				\
 	for file in $$parts; do					\
 	  rm -f $(DESTDIR)$(inst_libdir)/$$file;		\
