[thedumbname]

Use Makefile if you want to make your cross-platform build environment Linux only. You will have all kind of issues on Windows, Mac, *BSD, you name it.

[quesera]

You can resolve the differences between BSD and GNU make.

Not sure about Windows. I'd expect that WSL bundles GNU make, no?

[jjgreen]

Make is in POSIX, so stick to POSIX features and your Makefile is portable across all reasonable systems. For Windows, I guess you use a .bat file.

[raffraffraff]

Is that more of an issue if you shell-out a lot in your Makefile? (I don't use mac or win)