[bash] Multi-line bash commands in makefile

The ONESHELL directive allows to write multiple line recipes to be executed in the same shell invocation.

all: foo

SOURCE_FILES = $(shell find . -name '*.c')

.ONESHELL:
foo: ${SOURCE_FILES}
    FILES=()
    for F in $^; do
        FILES+=($${F})
    done
    gcc "$${FILES[@]}" -o $@

There is a drawback though : special prefix characters (‘@’, ‘-’, and ‘+’) are interpreted differently.

https://www.gnu.org/software/make/manual/html_node/One-Shell.html