This is not simple. I haven't made my own Makefiles, because when I see them, they are complex and not easy to understand.

That's why I chose CMake for my projects. If this is simple, I chose the right build tool.

This build file of a large project is easier to understand than the "Simple Makefile"

https://gitlab.kitware.com/vtk/vtk/blob/master/CMakeLists.tx...