The following sample illustrates the make file (MAK):

.SUFFIXES: .c .obj .dll .idl .h .ih .rc .res

SC        = sc
SCFLAGS   = -maddstar -S128000 -C128000 -mnoint -v
SCLIST    = -s "ih;h;c;def"

INCLUDE   = .;d:\som\include;d:\wpshidl\h;$(INCLUDE)
SMINCLUDE = .;d:\som\include;d:\wpshidl\idl;$(SMINCLUDE)
LIB       = d:\som\lib;e:\ibmcpp\lib;e:\toolkt21\os2lib;$(LIB)
CFLAGS    = -Ge- -Ss+ -C+ -Kb -Q+ -Ms
LFLAGS    = /MAP /NOL /NOI /EXEPACK:2 /PACKCODE /PACKDATA /FAR /ALIGN:4

b=wpstack

all:         $(b).dll $(b).ih $(b).hlp

.c.obj:       icc $(CFLAGS) $*.c

$(b).dll:    $(b).ih $(b).obj $(b).def $(b).res
             link386 $(b) $(LFLAGS),$(b).dll,$(b).map,somtk,$(b)
             rc $(b).res $(b).dll
             mapsym $(b).map

$(b).obj:    $(b).c $(b).h

$(b).res:    $(b).rc $(b).ico
             rc -r $(b).rc

$(b).ih:     $(b).idl
             $(SC) $(SCFLAGS) $(SCLIST) $(@B).idl

$(b).hlp:    $(b).ipf
             ipfc $(b).ipf

clean:       -del $(b).ih  $(b).h   $(b).obj $(b).dll
             -del $(b).map $(b).sym $(b).res $(b).def