Identifying Prototyping Opportunities
Evaluation boards present an opportunity to prototype software that can be leveraged to attack the schedule. Depending on the target hardware being designed, and the choice of processor and peripherals, an evaluation board can be selected as the project's prototyping environment.
A newer version that supports multiple processors is widely referred to in the industry as a HARP (Hardware Architecture Reference Platform) board. A HARP board is capable of supporting multiple processors within a standard board framework.
If for some reason, you cannot use an evaluation board, look for a Windows CE device that is available in the market that can serve as a development platform for the project. You might be able to glean development opportunities, albeit severely limited, from these devices.