First, GNU
make (or other
make tools) is not specific to Linux.
make is used on any number of OSs, and for the most part, they are compatible or at least substantially similar.
To answer your real question, you should download any open source package that is distributed as a source tarball, run its
config script and then examine the included
Makefile. The larger the package, the more complex the
Makefile is likely to be. The
GNU make documentation is also very comprehensive although not especially tutorial.
--- rod.