looking for some "best practices" examples of makefiles

[Robert P. J. Day]

  to go along with some crib notes i'm putting together for some
colleagues (and, yes, the idea of me tutoring people on how to use
"make" is frightening), i'm looking for some real, industrial-strength
examples of well-written makefiles that can be used as teaching tools.
you know, the kinds of makefiles that inspire reverential awe amongst
the cognoscenti.

  the first one that came to mind is the linux kernel makefile, but i
haven't looked at it closely yet to see if even *i'd* recommend it
for that purpose.  thoughts?

rday