makefiles CFLAGS

#ifdef PACKET_LINK
// This code will be ignored if PACKET_LINK is not defined
do_packet_link_stuff();
#endif

#ifdef LOW_POWER
// This code will be ignored if LOW_POWER is not defined
handle_powersaving_functions();
#endif

$(CC) $(CFLAGS) ...some-more-arguments...

#ifdef PACKET_LINK
/* whatever code here */
#endif

gcc $(CFLAGS) source.c

.c.exe:
    commands:          $(CC) $(CFLAGS) $<

.c.obj:
    commands:          $(CC) $(CFLAGS) /c $<

.cpp.exe:
    commands:          $(CXX) $(CXXFLAGS) $<

.cpp.obj:
    commands:          $(CXX) $(CXXFLAGS) /c $<