-# >'< substitution is for echo to work,
-# >$< substitution to preserve $ when reloading .cmd file
-# note: when using inline perl scripts [perl -e '...$$t=1;...']
-# in $(cmd_xxx) double $$ your perl vars
-make-cmd = $(subst \\,\\\\,$(subst \#,\\\#,$(subst $$,$$$$,$(call escsq,$(cmd_$(1))))))
+# Replace >$< with >$$< to preserve $ when reloading the .cmd file
+# (needed for make)
+# Replace >#< with >\#< to avoid starting a comment in the .cmd file
+# (needed for make)
+# Replace >'< with >'\''< to be able to enclose the whole string in '...'
+# (needed for the shell)
+make-cmd = $(call escsq,$(subst \#,\\\#,$(subst $$,$$$$,$(cmd_$(1)))))