The following example shows the make file:

app     = wpds
TOOLKIT = c:\toolkit
IBMCPP  = c:\ibmcpp

CC      = icc
LINKER  = link386
LIBLIST = os2386 + somtk + dde4mbs
INCLUDE = $(TOOLKIT)\h;$(IBMCPP)\include;.;$(INCLUDE)
LIB     = $(TOOLKIT)\lib;$(IBMCPP)\lib;$(LIB)
CFLAGS  = -D_OS2 -c -Q+ -Ss+ -Gd- -Gm+ -Gs+ -Sm -Kb -Ms -Ge+
LFLAGS  = /exepack /packd /packc /align:4 /stack:360000 /pm:vio /noi /nol /map

#
# Set the local environment here
#
!if [set INCLUDE=$(INCLUDE);.] || \
    [set LIB=$(LIB)] || \
    [set PATH=$(TOOLKIT)\bin;$(IBMCPP)\bin;%path%]
!endif

.SUFFIXES:  .obj .c .h

.c.obj:     $(CC) $(CFLAGS) $<

all:        $(app).exe

$(app).obj: $(app).c
            $(CC) $(CFLAGS) $(app).c

$(app).exe: $(app).obj
            $(LINKER) $(LFLAGS) $(app).obj,$(app).exe,$(app).map,$(LIBLIST),$(app);
            mapsym $(app).map