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 \