notice that all indention is mode with ''[tabs]''
==== Standart rule ====
<code>
main.bin: main.c lib.c2
    gcc -o main.bin main.c lib.c
</code>

==== conditional ====
checking the value of a variable
<code>
ifeq ($(PLATFORM),Linux)
    CMD = ls -lh
else
    CMD = dir
endif
</code>
For just checking eistence of a variable use ''ifdef'' and ''ifndef''
<code>
ifdef VARNAME
    do something
endif
</code>