Friends don't let friends write Makefiles at all. The author does not appear to be familiar with them, except for the trivial examples in this post.
http://aegis.sourceforge.net/auug97.pdf
Although I suspect the main complaint (slow, due to checking directories where nothing has changed) has mostly been swept under the rug by increased CPU speeds some of the other items (managing dependencies, ordering, ...) are still worth considering today.