Use #pragma comment(lib, "userenv.lib") rather than AdditionalDependencies. It's better.

chrome/chrome_exe.gypi

 # Copyright (c) 2012 The Chromium Authors. All rights reserved.
 # Use of this source code is governed by a BSD-style license that can be
 # found in the LICENSE file.
 
 {
   'targets': [
     {
       'target_name': 'chrome',
       'type': 'executable',
       'mac_bundle': 1,
@@ skipping 446 matching lines @@
             '../breakpad/breakpad.gyp:breakpad_sender',
             '../sandbox/sandbox.gyp:sandbox',
             'app/policy/cloud_policy_codegen.gyp:policy',
           ],
           'sources': [
             'app/chrome_exe.rc',
             '<(SHARED_INTERMEDIATE_DIR)/chrome_version/chrome_exe_version.rc',
           ],
           'msvs_settings': {
             'VCLinkerTool': {
-              'AdditionalDependencies': [
-                'userenv.lib',
-              ],
               'ImportLibrary': '$(OutDir)\\lib\\chrome_exe.lib',
               'ProgramDatabaseFile': '$(OutDir)\\chrome_exe.pdb',
               'DelayLoadDLLs': [
                 'dbghelp.dll',
                 'dwmapi.dll',
                 'uxtheme.dll',
                 'ole32.dll',
                 'oleaut32.dll',
               ],
               # Set /SUBSYSTEM:WINDOWS for chrome.exe itself.
@@ skipping 78 matching lines @@
               ],
               'defines': [
                 '<@(nacl_win64_defines)',
                 'COMPILE_CONTENT_STATICALLY',
               ],
               'include_dirs': [
                 '<(SHARED_INTERMEDIATE_DIR)/chrome',
               ],
               'msvs_settings': {
                 'VCLinkerTool': {
-                  'AdditionalDependencies': [
-                    'userenv.lib',
-                  ],
                   'ImportLibrary': '$(OutDir)\\lib\\nacl64_exe.lib',
                   'ProgramDatabaseFile': '$(OutDir)\\nacl64_exe.pdb',
                   'SubSystem': '2',         # Set /SUBSYSTEM:WINDOWS
                 },
               },
               'configurations': {
                 'Common_Base': {
                   'msvs_target_platform': 'x64',
                 },
               },
             },
           ],
         }, {  # else (disable_nacl==1)
           'targets': [
             {
               'target_name': 'chrome_nacl_win64',
               'type': 'none',
               'sources': [],
             },
           ],
         }],
       ],
     }],
   ],
 }