The effect of wind chill is to increase the rate of heat loss and reduce any warmer objects to the ambient temperature more quickly. Dry air cannot, however, reduce the temperature of these objects below the ambient temperature, no matter how great the wind velocity. For most biological organisms, the physiological response is to generate more heat in order to maintain a surface temperature in an acceptable range. The attempt to maintain a given surface temperature in an environment of faster heat loss results in both the perception of lower temperatures and an actual greater heat loss. In other words, the air 'feels' colder than it is because of the chilling effect of the wind on the skin. In extreme conditions this will increase the risk of adverse effects such as frostbite.
This straight from Wikipedia.
How I figure, is, a tractor in dead calm minus 20 will be the same temperature as a tractor in a 100 mile an hour wind at minus 20.