Using Make Command in Windows

I need to use make command in windows 7 pc.I tried using cgywin but it did not work.Then I came across this linkGnuWin32 Installation and Usage but here it has been said to set environment variables
TMPDIR=%TEMP%,
TMP =%TEMP%
HOMEto %HOMEDRIVE%%HOMEPATH%
but the problem is that whether I should set it as user variable for admin or system variable?
and I have a TMP variable set up already .So shall I edit it??
help

I never had to set any of those variables, I just added its location to PATH.