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We must be using a different definition of simple. I've never seen a simple makefile.

Well, with implicit rules IMO you can get really simple but productive makefiles.

e.g. (not "medium-sized" project, but illustrates the simplicity) https://gist.github.com/androm3da/9b5575fb288045775c178a4fb2...

here's a slightly more feature-rich example, still relatively simple IMO.