What is the proper way to enable LTO on GCC (g++) 12.2.1

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What is the proper way to enable FLTO compiling C++ with GCC 12 ? I would like to enable full performance optimization and beeing enable to discard maximum of unsed code in final binary.

Does option differ depending type of target (.a, .so, exe)

Thanks for your replies,

Regards,

XS

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