1
 2EMPTY =
 3SPACE = $(EMPTY) $(EMPTY)
 4BAD$(SPACE)VAR = foo
 5
 6define nl
 7
 8
 9endef
10
11NL$(nl)VAR = bar
12
13define BAD$(SPACE)DEF :=
14foo
15endef
16
17define NL$(nl)DEF :=
18foo
19endef
20
21all: ; @echo ref