Evaluate SDLINCLUDE and SDLLIB just once, not for every compile.
Remove use of undefined XPMHOME variable.
TCLLIBRARY = /usr/local/lib/tcl
TKLIBRARY = /usr/local/lib/tk
TCLLIBRARY = /usr/local/lib/tcl
TKLIBRARY = /usr/local/lib/tk
-SDLINCLUDE = $$(/bin/sh ./sdl_helper cflags)
-SDLLIBS = $$(/bin/sh ./sdl_helper libs)
+SDLINCLUDE := $(shell /bin/sh sdl_helper cflags)
+SDLLIBS := $(shell /bin/sh sdl_helper libs)
-I$(XINCLUDE) \
-I$(TCLHOME) \
-I$(TCLXHOME)/src \
-I$(XINCLUDE) \
-I$(TCLHOME) \
-I$(TCLXHOME)/src \