diff --git a/src/core/windows/SDL_windows.h b/src/core/windows/SDL_windows.h
index 440c387d3..91a7f4614 100644
--- a/src/core/windows/SDL_windows.h
+++ b/src/core/windows/SDL_windows.h
@@ -35,10 +35,13 @@
 #include <windows.h>
 
 /* Routines to convert from UTF8 to native Windows text */
+/* !!! FIXME: should we force Unicode at this point? */
 #if UNICODE
+/* !!! FIXME: UCS-2 should be UTF-16 on Windows. */
 #define WIN_StringToUTF8(S) SDL_iconv_string("UTF-8", "UCS-2-INTERNAL", (char *)(S), (SDL_wcslen(S)+1)*sizeof(WCHAR))
 #define WIN_UTF8ToString(S) (WCHAR *)SDL_iconv_string("UCS-2-INTERNAL", "UTF-8", (char *)(S), SDL_strlen(S)+1)
 #else
+/* !!! FIXME: UTF8ToString() can just be a SDL_strdup() here. */
 #define WIN_StringToUTF8(S) SDL_iconv_string("UTF-8", "ASCII", (char *)(S), (SDL_strlen(S)+1))
 #define WIN_UTF8ToString(S) SDL_iconv_string("ASCII", "UTF-8", (char *)(S), SDL_strlen(S)+1)
 #endif