DIRS = dir1 dir2 path/to/dir3

all:
    $(foreach DIR,$(DIRS), somecommand --source=$(SOURCEDIR)/$(DIR) --dest=$(DIR);)

clean:
    rm -rf $(DIRS)

clean:
    $(foreach DIR,$(DIRS), rm -rf --parents $(DIR);)

clean:
        $(foreach DIR,$(DIRS),rm -rf $(firstword $(subst /, ,$(DIR)));)