Here's a simple NMAKE Makefile using MSVC to compile a Win32 application on Windows 11:

  CC = cl.exe
  LD = link.exe
  CFLAGS =  /Od /Zi /FAsu /std:c17 /permissive- /W4 /WX
  LDFLAGS = /DEBUG /MACHINE:X64 /ENTRY:wWinMainCRTStartup /SUBSYSTEM:WINDOWS
  LDLIBS = user32.lib gdi32.lib
  PREFIX = ../src/

  all: app.exe

  app.exe: app.obj
  $(LD) $(LDFLAGS) /OUT:app.exe app.obj $(LDLIBS)

  app.obj: $(PREFIX)app.c
  $(CC) /c $(CFLAGS) $(PREFIX)app.c

  clean:
   rmdir /q /s build