@code{INCOMING_FRAME_SP_OFFSET}. Which is unfortunately not usable
during virtual register instantiation.
-The default value for this macro is @code{FIRST_PARM_OFFSET (fundecl)},
+The default value for this macro is
+@code{FIRST_PARM_OFFSET (fundecl) + crtl->args.pretend_args_size},
which is correct for most machines; in general, the arguments are found
immediately before the stack frame. Note that this is not the case on
some targets that save registers into the caller's frame, such as SPARC