On Linux, official binaries are built by building the "binary" target found in Makefile. For node v0.10.x, it corresponds to the following configure options: --prefix=/ --without-snapshot --dest-cpu=$(DESTCPU), where $(DESTCPU) is either x64 or ia32. For node v0.12.x, the same configure options are used with the addition of --download=all --with-intl=small-icu.
On Windows, binaries are built by running vcbuild.bat build-release, which enables the same options as for Linux binaries.
On MacOS X, the "pkg" target is built, which also uses the same configure options as on Linux.
Please keep in mind however that enabling the same configure options does not mean that the same code is compiled the same way on all platforms.
Let me know if you have any question!
Julien