CONFIG_PPC_FPU is not available for thedefaultarchitecture x86.
Result is shown for architecture ppc

CONFIG_PPC_FPU (not configurable)

configname: CONFIG_PPC_FPU

Linux/PowerPC Kernel Configuration
└─>Processor
└─>PPC_FPU
In linux kernel since version 2.6.15 (release Date: 2006-01-02)  
is depended by
CONFIG_440EP