The following sample illustrates the make file (MAK):

all:        hello.dll

hello.dll:  hello.obj hello.res
            link386 /co /noi /noe /m hello,hello.dll,,somtk pmwp.lib,hello.def;
            rc hello.res hello.dll

hello.obj:  hello.c
            icc /c /Ti /Kb /Gm /Ss /Ge- hello.c

hello.res:  hello.rc
            rc -r hello.rc