Don't put ifdef in your code.
It makes it really hard to read and understand. Please make the code as easy to read as possable for the maintainer (he knows where you live and owns an Axe).
Hide the conditional code in separate functions and use the ifdef to define what functions are being used.
DONT use the else part to make a definition. If you are ding that you are saying one platform is unique and all others are the same. This is unlikely, what is more likely is that you know what happens on a couple of platforms but you should use the #else section to stick a #error so when it is ported to a new platform a developer has to explicitly fix the condition for his platform.
x.h
#if defined(WINDOWS)
#define MyPlatfromSleepSeconds(x) sleep(x * 1000)
#elif defined (UNIX)
#define MyPlatfromSleepSeconds(x) Sleep(x)
#else
#error "Please define appropriate sleep for your platform"
#endif
Don;t be tempted to expand a macro into multiple lines of code. That leads to madness.
p.h
#if defined(SOLARIS_3_1_1)
#define DO_SOME_TASK(x,y) doPartA(x); \
doPartB(y); \
couple(x,y)
#elif defined(WINDOWS)
#define DO_SOME_TASK(x,y) doAndCouple(x,y)
#else
#error "Please define appropriate DO_SOME_TASK for your platform"
#endif
If you develop the code on windows then test on solaris 3_1_1 later you may find unexpected bugs when people do things like:
int loop;
for(loop = 0;loop < 10;++loop)
DO_SOME_TASK(loop,loop); // Windows works fine()
// Solaras. Only doPartA() is in the loop.
// The other statements are done when the loop finishes