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Using &
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The & modifier issues a command once for each dependent file. It is
especially useful for commands that don't take a list of files as
parameters. For example,

  copyall : file1.cpp file2.cpp
        &copy $** c:\temp

results in COPY being invoked twice as follows:

  copy file1.cpp c:\temp
  copy file2.cpp c:\temp

Without the & modifier, COPY would be called only once.