gtk with mingw - compile problem helloworld

Hi everybody,

The problem I'm having is surely very simple and I'm sorry to post 
it.  However, I have tried for three hours now to work out what I'm 
doing wrong, and to no avail.  Here are steps I've taken:

1.  Installed MingW-2.0.0.3 into d:\usr\share\gcc
2.  Installed GTK-2.2.1 into d:\usr\share\gcc
3.  Set my path to include 
    d:\usr\share\gcc\bin 
    d:\usr\share\gcc\lib
4.  Created a helloworld.c file based on the gtk manual
5.  Created a gtk.bat file to do simple compiles, contents are:

set CFLAGS=-lgtk-win32-2.0 -lgdk-win32-2.0 -lgthread-2.0 -lgdi32 -
lole32 -luuid -latk-1.0 -lgdk_pixbuf-2.0 -lpangowin32-1.0 -lgdi32 -
lpango-1.0 -lgobject-2.0 -lgmodule-2.0 -lglib-2.0 -lintl -liconv 

set BFLAGS=-I"\gtk-2.0" -I"\gtkdeps-2.0" -I"\gtk-2.0\include" -I"\atk-
1.0" -I"\pango-1.0" -I"\glib-2.0" -I"\glib-2.0" -I"\glib-2.0\include" 

g++ %1 %2 %3 -mno-cygwin -mms-bitfields %CFLAGS% %BFLAGS%

6.  When trying to compile by typing in:  
    gtk helloworld.c -o helloworld.exe
    I get the following link error:

    helloworld.c:1:22: /gtk/gtk.h: No such file or directory

What am I missing?