Pre-processor macros perform text-replacement before the code is compiled so
SQR(b+5)
translates to
(b+5*b+5) = (6b+5) = 6*3+5 = 23
Regular function calls would calculate the value of the parameter (b+3) before passing it to the function, but since a macro is pre-compiled replacement, the algebraic order of operations becomes very important.