/usr/share/GNUstep/Makefiles/Instance/ is in gnustep-make 2.7.0-3.
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/usr/share/GNUstep/Makefiles/Instance/Documentation/
/usr/share/GNUstep/Makefiles/Instance/Documentation/autogsdoc.make
/usr/share/GNUstep/Makefiles/Instance/Documentation/gsdoc.make
/usr/share/GNUstep/Makefiles/Instance/Documentation/install_files.make
/usr/share/GNUstep/Makefiles/Instance/Documentation/javadoc.make
/usr/share/GNUstep/Makefiles/Instance/Documentation/latex.make
/usr/share/GNUstep/Makefiles/Instance/Documentation/texi.make
/usr/share/GNUstep/Makefiles/Instance/Shared/
/usr/share/GNUstep/Makefiles/Instance/Shared/bundle.make
/usr/share/GNUstep/Makefiles/Instance/Shared/headers.make
/usr/share/GNUstep/Makefiles/Instance/Shared/java.make
/usr/share/GNUstep/Makefiles/Instance/Shared/pkgconfig.make
/usr/share/GNUstep/Makefiles/Instance/Shared/stamp-string.make
/usr/share/GNUstep/Makefiles/Instance/Shared/strings.make
/usr/share/GNUstep/Makefiles/Instance/application.make
/usr/share/GNUstep/Makefiles/Instance/bundle.make
/usr/share/GNUstep/Makefiles/Instance/clibrary.make
/usr/share/GNUstep/Makefiles/Instance/ctool.make
/usr/share/GNUstep/Makefiles/Instance/documentation.make
/usr/share/GNUstep/Makefiles/Instance/framework.make
/usr/share/GNUstep/Makefiles/Instance/gswapp.make
/usr/share/GNUstep/Makefiles/Instance/gswbundle.make
/usr/share/GNUstep/Makefiles/Instance/java-tool.make
/usr/share/GNUstep/Makefiles/Instance/java.make
/usr/share/GNUstep/Makefiles/Instance/library.make
/usr/share/GNUstep/Makefiles/Instance/objc.make
/usr/share/GNUstep/Makefiles/Instance/palette.make
/usr/share/GNUstep/Makefiles/Instance/resource-set.make
/usr/share/GNUstep/Makefiles/Instance/rules.make
/usr/share/GNUstep/Makefiles/Instance/service.make
/usr/share/GNUstep/Makefiles/Instance/subproject.make
/usr/share/GNUstep/Makefiles/Instance/test-application.make
/usr/share/GNUstep/Makefiles/Instance/test-library.make
/usr/share/GNUstep/Makefiles/Instance/test-tool.make
/usr/share/GNUstep/Makefiles/Instance/tool.make