[makefile] How can I configure my makefile for debug and release builds?

Completing the answers from earlier... You need to reference the variables you define info in your commands...

DEBUG ?= 1
ifeq (DEBUG, 1)
    CFLAGS =-g3 -gdwarf2 -DDEBUG
else
    CFLAGS=-DNDEBUG
endif

CXX = g++ $(CFLAGS)
CC = gcc $(CFLAGS)

all: executable

executable: CommandParser.tab.o CommandParser.yy.o Command.o
    $(CXX) -o output CommandParser.yy.o CommandParser.tab.o Command.o -lfl

CommandParser.yy.o: CommandParser.l 
    flex -o CommandParser.yy.c CommandParser.l
    $(CC) -c CommandParser.yy.c

CommandParser.tab.o: CommandParser.y
    bison -d CommandParser.y
    $(CXX) -c CommandParser.tab.c

Command.o: Command.cpp
    $(CXX) -c Command.cpp

clean:
    rm -f CommandParser.tab.* CommandParser.yy.* output *.o