CONFIG_SH_FPU is not available for thedefaultarchitecture x86.
Result is shown for architecture sh

FPU support

modulename: fpu.ko

configname: CONFIG_SH_FPU

Linux Kernel Configuration
└─>Processor features
└─>FPU support
In linux kernel since version 2.6.12  
Selecting this option will enable support for SH processors that
have FPU units (ie, SH77xx).

This option must be set in order to enable the FPU.

source code: