I have a makefile template to compile a single DLL (for a plugin system). The makefile of the user looks like this:
EXTRA_SRCS=file1 file2 include makefile.in >
Use the "wildcard" function:
$(wildcard *.h)
EDIT: in order to match a specific list, do
$(wildcard $(HEADER_FILES))
There is no need to use $(filter ...), the wildcard function automatically filters files which don't exist.