> Ok, slightly updated.  How about this? ...

It did not work either at -m64, but the following one seems to work
(manual testing):

--- /opt/gcc/_gcc_clean/gcc/testsuite/gcc.dg/stack-usage-1.c    2011-03-28 
20:27:57.000000000 +0200
+++ /opt/gcc/work/gcc/testsuite/gcc.dg/stack-usage-1.c  2011-03-29 
07:35:59.000000000 +0200
@@ -30,12 +30,17 @@
 #  else
 #    define SIZE 248
 #  endif
-#elif defined (__powerpc64__) || defined (__PPC64__)
+#elif defined (__powerpc64__) || defined (__ppc64__) || defined 
(__POWERPC64__) \
+      || defined (__PPC64__)
 #  define SIZE 180
 #elif defined (__powerpc__) || defined (__PPC__) || defined (__ppc__) \
       || defined (__POWERPC__) || defined (PPC) || defined (_IBMR2)
 #  if defined (__ALTIVEC__)
-#    define SIZE 220
+#    if defined (__APPLE__)
+#      define SIZE 204
+#    else
+#      define SIZE 220
+#    endif
 #  else
 #    define SIZE 240
 #  endif

which gives 

stack-usage-1.c:59:5:foo        256     static

for both -m32 and -m64

Dominique

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