The makefile for maintaining an include directory of headers is quite simple. Since headers consist of plain text, all that is needed is a target, all, that lists them as dependencies. Automatic SCCS retrieval takes care of the rest. If you use a macro for the list of headers, this same list can be used in other target entries.
# Makefile for maintaining an include directory.
FILES.h= calc.h map.h draw.h
all: $(FILES.h)
clean:
rm -f $(FILES.h)