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In this letter, we discuss a recursive optimization approach for the subband synthesis windowing component used in all three layers of the MPEG-1 and -2 audio decoding frameworks. We explain the design of the proposed algorithm and briefly discuss how it can be combined with other novel and existing optimization strategies. The impact of these optimizations on the number of multiplications and additions is shown, and the influence of the algorithm on the amount of memory required by the adapted decoder is also discussed. We show that the proposed algorithm offers very interesting possibilities for implementing efficient VLSI designs.