diff --git a/Source/cmVisualStudio10TargetGenerator.cxx b/Source/cmVisualStudio10TargetGenerator.cxx
index 775e568924..88e584fb5f 100644
--- a/Source/cmVisualStudio10TargetGenerator.cxx
+++ b/Source/cmVisualStudio10TargetGenerator.cxx
@@ -4576,35 +4576,32 @@ bool cmVisualStudio10TargetGenerator::ComputeLinkOptions(
   }
 
   if (this->MSTools) {
-    if (this->GeneratorTarget->GetType() == cmStateEnums::EXECUTABLE) {
-      // Specify an entry point for executables.
-      if (this->GeneratorTarget->IsWin32Executable(config)) {
-        if (this->GlobalGenerator->TargetsWindowsCE()) {
-          linkOptions.AddFlag("SubSystem", "WindowsCE");
-          if (this->GeneratorTarget->GetType() == cmStateEnums::EXECUTABLE) {
-            if (this->ClOptions[config]->UsingUnicode()) {
-              linkOptions.AddFlag("EntryPointSymbol", "wWinMainCRTStartup");
-            } else {
-              linkOptions.AddFlag("EntryPointSymbol", "WinMainCRTStartup");
-            }
+    if (this->GeneratorTarget->IsWin32Executable(config)) {
+      if (this->GlobalGenerator->TargetsWindowsCE()) {
+        linkOptions.AddFlag("SubSystem", "WindowsCE");
+        if (this->GeneratorTarget->GetType() == cmStateEnums::EXECUTABLE) {
+          if (this->ClOptions[config]->UsingUnicode()) {
+            linkOptions.AddFlag("EntryPointSymbol", "wWinMainCRTStartup");
+          } else {
+            linkOptions.AddFlag("EntryPointSymbol", "WinMainCRTStartup");
           }
-        } else {
-          linkOptions.AddFlag("SubSystem", "Windows");
         }
       } else {
-        if (this->GlobalGenerator->TargetsWindowsCE()) {
-          linkOptions.AddFlag("SubSystem", "WindowsCE");
-          if (this->GeneratorTarget->GetType() == cmStateEnums::EXECUTABLE) {
-            if (this->ClOptions[config]->UsingUnicode()) {
-              linkOptions.AddFlag("EntryPointSymbol", "mainWCRTStartup");
-            } else {
-              linkOptions.AddFlag("EntryPointSymbol", "mainACRTStartup");
-            }
-          }
-        } else {
-          linkOptions.AddFlag("SubSystem", "Console");
-        };
+        linkOptions.AddFlag("SubSystem", "Windows");
       }
+    } else {
+      if (this->GlobalGenerator->TargetsWindowsCE()) {
+        linkOptions.AddFlag("SubSystem", "WindowsCE");
+        if (this->GeneratorTarget->GetType() == cmStateEnums::EXECUTABLE) {
+          if (this->ClOptions[config]->UsingUnicode()) {
+            linkOptions.AddFlag("EntryPointSymbol", "mainWCRTStartup");
+          } else {
+            linkOptions.AddFlag("EntryPointSymbol", "mainACRTStartup");
+          }
+        }
+      } else {
+        linkOptions.AddFlag("SubSystem", "Console");
+      };
     }
 
     if (cmValue stackVal = this->Makefile->GetDefinition(
diff --git a/Tests/RunCMake/VS10Project/VsDefaultFlags-check.cmake b/Tests/RunCMake/VS10Project/VsDefaultFlags-check.cmake
index afecdf3535..4cdad74019 100644
--- a/Tests/RunCMake/VS10Project/VsDefaultFlags-check.cmake
+++ b/Tests/RunCMake/VS10Project/VsDefaultFlags-check.cmake
@@ -38,12 +38,12 @@ macro(VsDefaultCompilerFlags_check tgt)
   endif()
 endmacro()
 
-macro(VsDefaultLinkerFlags_check tgt needs_subsystem_console)
+macro(VsDefaultLinkerFlags_check tgt)
   set(HAVE_DataExecutionPrevention 0)
   set(HAVE_ImageHasSafeExceptionHandlers 0)
   set(HAVE_LinkErrorReporting 0)
   set(HAVE_RandomizedBaseAddress 0)
-  set(HAVE_SubSystem 0)
+  set(HAVE_SubSystem_Empty 0)
   set(HAVE_SubSystem_Console 0)
 
   file(STRINGS "${vcProjectFile}" lines)
@@ -61,7 +61,7 @@ macro(VsDefaultLinkerFlags_check tgt needs_subsystem_console)
       set(HAVE_RandomizedBaseAddress 1)
     endif()
     if(line MATCHES "^ *<SubSystem></SubSystem>")
-      set(HAVE_SubSystem 1)
+      set(HAVE_SubSystem_Empty 1)
     endif()
     if(line MATCHES "^ *<SubSystem>Console</SubSystem>")
       set(HAVE_SubSystem_Console 1)
@@ -88,33 +88,21 @@ macro(VsDefaultLinkerFlags_check tgt needs_subsystem_console)
     return()
   endif()
 
-  if(${needs_subsystem_console})
-    if(HAVE_SubSystem)
-      set(RunCMake_TEST_FAILED "Project file ${tgt}.vcxproj has a <SubSystem> property.")
-      return()
-    endif()
+  if(HAVE_SubSystem_Empty)
+    set(RunCMake_TEST_FAILED "Project file ${tgt}.vcxproj has a <SubSystem> property.")
+    return()
+  endif()
 
-    if(NOT HAVE_SubSystem_Console)
-      set(RunCMake_TEST_FAILED "Project file ${tgt}.vcxproj does not have a <SubSystem> property with 'Console' value.")
-      return()
-    endif()
-  else()
-    if(NOT HAVE_SubSystem)
-      set(RunCMake_TEST_FAILED "Project file ${tgt}.vcxproj does not have a <SubSystem> property.")
-      return()
-    endif()
-
-    if(HAVE_SubSystem_Console)
-      set(RunCMake_TEST_FAILED "Project file ${tgt}.vcxproj has a <SubSystem> property with 'Console' value.")
-      return()
-    endif()
+  if(NOT HAVE_SubSystem_Console)
+    set(RunCMake_TEST_FAILED "Project file ${tgt}.vcxproj does not have a <SubSystem> property with 'Console' value.")
+    return()
   endif()
 endmacro()
 
 VsDefaultCompilerFlags_check(emptyStatic)
 
 VsDefaultCompilerFlags_check(emptyShared)
-VsDefaultLinkerFlags_check(emptyShared OFF)
+VsDefaultLinkerFlags_check(emptyShared)
 
 VsDefaultCompilerFlags_check(main)
-VsDefaultLinkerFlags_check(main ON)
+VsDefaultLinkerFlags_check(main)