In case you are trying to cross compile linux for arm and your make gives you the error:
Invalid ABI Option abi=aapcs-linux
This is because you have an old cross-compilation tool chain. aapcs stands for Procedure Call Standard for the Arm Architecture. There are 2 solutions to tackle this problem as explained below.
1. change abi=aapcs-linux to just abi=aapcs in the makefile in arch/arm
2. Get a newer version of the tool chain, for eg from http://www.codesourcery.com/