######FILE SKELETON.MAK
fn = skeleton
all:$(fn) .exe
$(fn).obj : $(fn).asm
	masm $(fn);
$(fn).res : $(fn).r c
	rc -r $(fn).rc
$(fn).exe : $(fn) .obj $(fn) .def $(fn) .res
	link $(fn) /NOD,, , libw , $(fn) .def
rc $(fn).res
#######end file

######FILE SKELETON.RC
#define IDM_QUIT 200
#define IDM_MESSAGE 201
skeleton MENU
BEGIN
POPUP "File"
BEGIN
MENUITEM "Quit", IDM_QUIT
MENUITEM "Message...",IDM_MESSAGE
END
END
######END SKELETON.RC

#####FILE SKELETON.ASM

#####END FILE

#####FILE SKELETON.DEF
NAME		SKELETON
DESCRIPTION	'Hi there! program’
EXETYPE		WINDOWS
STUB		'WINSTUB.EXE'
CODE		PRELOAD MOVEABLE
DATA		PRELOAD MOVEABLE MULTIPLE
HEAPSIZE	1024
STACKSIZE	8192
EXPORTS		SKELETONPROC
#####END FILE

I try to do nmake SKELETON.MAK and get
skeleton.mak(9) : fatal error U1034: syntax error : separator missing
Stop.