Code:
Foo.exe : Foo.obj
        link Foo.obj user32.lib gdi32.lib

Foo.obj : Foo.cpp
        cl -c Foo.cpp
That's pretty much the composition on a simple makefile. In this case I'd name that Foo.mak. When running in a build enviornment under VC++ just go to the directory and type "NMAKE /F FOO.MAK" and it should handle everything for you. Also in VC++ if you go to NEW there is an option to make a makefile but I have never personally tryed it. Hope this helps.