diff --git a/Makefile.mak b/Makefile.mak
index 8d82d5c7..f76f33e6 100644
--- a/Makefile.mak
+++ b/Makefile.mak
@@ -1,7 +1,6 @@
-
 SUBDIRS = etc win32 src
 
-all::
+default: all
 
-all depend install clean::
+all clean::
 	@for %i in ( $(SUBDIRS) ) do @cmd /c "cd %i && $(MAKE) /nologo /f Makefile.mak $@"
diff --git a/etc/Makefile.mak b/etc/Makefile.mak
index e69de29b..f96380c5 100644
--- a/etc/Makefile.mak
+++ b/etc/Makefile.mak
@@ -0,0 +1 @@
+all clean::
diff --git a/src/Makefile.mak b/src/Makefile.mak
index 5156b611..5ad1fe1f 100644
--- a/src/Makefile.mak
+++ b/src/Makefile.mak
@@ -1,9 +1,11 @@
 TOPDIR = ..
 
-!INCLUDE $(TOPDIR)\win32\Make.rules.mak
-
 SUBDIRS = common scconf libsm pkcs15init libopensc pkcs11 tools tests
 
+default: all
+
+!INCLUDE $(TOPDIR)\win32\Make.rules.mak
+
 !IF "$(MINIDRIVER_DEF)" == "/DENABLE_MINIDRIVER"
 SUBDIRS = $(SUBDIRS) minidriver
 !ENDIF
@@ -12,9 +14,6 @@ SUBDIRS = $(SUBDIRS) minidriver
 SUBDIRS = $(SUBDIRS) smm
 !ENDIF
 
-all::
-
-all depend install clean::
+all clean::
 	@for %i in ( $(SUBDIRS) ) do \
 		@cmd /c "cd %i && $(MAKE) /nologo /f Makefile.mak $@"
-
diff --git a/src/common/Makefile.mak b/src/common/Makefile.mak
index c6ea6016..a1775cbf 100644
--- a/src/common/Makefile.mak
+++ b/src/common/Makefile.mak
@@ -4,6 +4,8 @@ COMMON_OBJECTS = compat_getpass.obj compat_getopt.obj compat_strlcpy.obj compat_
 
 all: common.lib libpkcs11.lib libscdl.lib
 
+!INCLUDE $(TOPDIR)\win32\Make.rules.mak
+
 common.lib: $(COMMON_OBJECTS)
 	lib $(LIBFLAGS) /out:common.lib $(COMMON_OBJECTS)
 
@@ -12,6 +14,3 @@ libpkcs11.lib: libpkcs11.obj libscdl.obj
 
 libscdl.lib: libscdl.obj
 	lib $(LIBFLAGS) /out:libscdl.lib libscdl.obj
-
-!INCLUDE $(TOPDIR)\win32\Make.rules.mak
-
diff --git a/src/libopensc/Makefile.mak b/src/libopensc/Makefile.mak
index a3ad40ea..3f0b9b21 100644
--- a/src/libopensc/Makefile.mak
+++ b/src/libopensc/Makefile.mak
@@ -35,17 +35,21 @@ OBJECTS			= \
 	compression.obj p15card-helper.obj sm.obj \
 	aux-data.obj \
 	$(TOPDIR)\win32\versioninfo.res
+LIBS = $(TOPDIR)\src\scconf\scconf.lib \
+	   $(TOPDIR)\src\common\common.lib \
+	   $(TOPDIR)\src\common\libscdl.lib \
+	   $(TOPDIR)\src\pkcs15init\pkcs15init.lib
 
 all: $(TOPDIR)\win32\versioninfo.res $(TARGET)
 
 !INCLUDE $(TOPDIR)\win32\Make.rules.mak
 
-opensc.dll: $(OBJECTS) ..\scconf\scconf.lib ..\common\common.lib ..\common\libscdl.lib ..\pkcs15init\pkcs15init.lib
+opensc.dll: $(OBJECTS) $(LIBS)
 	echo LIBRARY $* > $*.def
 	echo EXPORTS >> $*.def
 	type lib$*.exports >> $*.def
-	link $(LINKFLAGS) /dll /def:$*.def /implib:$*.lib /out:opensc.dll $(OBJECTS) ..\scconf\scconf.lib ..\common\common.lib ..\common\libscdl.lib ..\pkcs15init\pkcs15init.lib $(OPENSSL_LIB) $(ZLIB_LIB) gdi32.lib advapi32.lib ws2_32.lib
+	link $(LINKFLAGS) /dll /def:$*.def /implib:$*.lib /out:opensc.dll $(OBJECTS) $(LIBS) $(OPENSSL_LIB) $(ZLIB_LIB) gdi32.lib advapi32.lib ws2_32.lib
 	if EXIST opensc.dll.manifest mt -manifest opensc.dll.manifest -outputresource:opensc.dll;2
 
-opensc_a.lib: $(OBJECTS) ..\scconf\scconf.lib ..\common\common.lib ..\common\libscdl.lib ..\pkcs15init\pkcs15init.lib
-	lib $(LIBFLAGS) /out:opensc_a.lib $(OBJECTS) ..\scconf\scconf.lib ..\common\common.lib ..\common\libscdl.lib ..\pkcs15init\pkcs15init.lib $(ZLIB_LIB) user32.lib advapi32.lib ws2_32.lib
+opensc_a.lib: $(OBJECTS) $(LIBS)
+	lib $(LIBFLAGS) /out:opensc_a.lib $(OBJECTS) $(LIBS) $(OPENSSL_LIB) $(ZLIB_LIB) user32.lib advapi32.lib ws2_32.lib
diff --git a/src/libsm/Makefile.mak b/src/libsm/Makefile.mak
index 670d2f45..7fc50396 100644
--- a/src/libsm/Makefile.mak
+++ b/src/libsm/Makefile.mak
@@ -1,16 +1,18 @@
 TOPDIR = ..\..
 
-!IF "$(OPENSSL_DEF)" == "/DENABLE_OPENSSL"
 TARGET = libsm.lib
 OBJECTS = sm-common.obj
 
 all: $(TARGET)
 
+!INCLUDE $(TOPDIR)\win32\Make.rules.mak
+
+!IF "$(OPENSSL_DEF)" == "/DENABLE_OPENSSL"
+
 $(TARGET): $(OBJECTS)
         lib $(LIBFLAGS) /out:$(TARGET) $(OBJECTS)
 
-!INCLUDE $(TOPDIR)\win32\Make.rules.mak
-
 !ELSE
-all:
+$(TARGET):
+
 !ENDIF
diff --git a/src/minidriver/Makefile.mak b/src/minidriver/Makefile.mak
index 0a0693bf..ee8fa274 100644
--- a/src/minidriver/Makefile.mak
+++ b/src/minidriver/Makefile.mak
@@ -2,14 +2,17 @@ TOPDIR = ..\..
 
 TARGET = opensc-minidriver.dll
 OBJECTS = minidriver.obj versioninfo-minidriver.res
+LIBS = $(TOPDIR)\src\libopensc\opensc_a.lib \
+	   $(TOPDIR)\src\pkcs15init\pkcs15init.lib \
+	   $(TOPDIR)\src\common\libscdl.lib
+
+all: $(TARGET)
 
 !INCLUDE $(TOPDIR)\win32\Make.rules.mak
 
-all: versioninfo-minidriver.res $(TARGET)
-
-$(TARGET): $(OBJECTS) ..\libopensc\opensc_a.lib ..\pkcs15init\pkcs15init.lib
+$(TARGET): $(OBJECTS) $(LIBS)
 	echo LIBRARY $* > $*.def
 	echo EXPORTS >> $*.def
 	type minidriver.exports >> $*.def
-	link /dll $(LINKFLAGS) /def:$*.def /out:$(TARGET) $(OBJECTS) ..\libopensc\opensc_a.lib ..\pkcs15init\pkcs15init.lib $(ZLIB_LIB) $(OPENSSL_LIB) ..\common\libscdl.lib ws2_32.lib gdi32.lib advapi32.lib Crypt32.lib User32.lib bcrypt.lib DelayImp.lib Rpcrt4.lib /DELAYLOAD:bcrypt.dll
+	link /dll $(LINKFLAGS) /def:$*.def /out:$(TARGET) $(OBJECTS) $(LIBS) $(ZLIB_LIB) $(OPENSSL_LIB) ws2_32.lib gdi32.lib advapi32.lib Crypt32.lib User32.lib bcrypt.lib DelayImp.lib Rpcrt4.lib /DELAYLOAD:bcrypt.dll
 	if EXIST $(TARGET).manifest mt -manifest $(TARGET).manifest -outputresource:$(TARGET);2
diff --git a/src/pkcs11/Makefile.mak b/src/pkcs11/Makefile.mak
index 7e908f8d..8fd0ff9e 100644
--- a/src/pkcs11/Makefile.mak
+++ b/src/pkcs11/Makefile.mak
@@ -5,24 +5,27 @@ TARGET2			= onepin-opensc-pkcs11.dll
 TARGET3			= pkcs11-spy.dll
 
 OBJECTS			= pkcs11-global.obj pkcs11-session.obj pkcs11-object.obj misc.obj slot.obj \
-			  mechanism.obj openssl.obj framework-pkcs15.obj framework-pkcs15init.obj \
-			  debug.obj pkcs11-display.obj versioninfo-pkcs11.res
+				  mechanism.obj openssl.obj framework-pkcs15.obj framework-pkcs15init.obj \
+				  debug.obj pkcs11-display.obj versioninfo-pkcs11.res
 OBJECTS3		= pkcs11-spy.obj pkcs11-display.obj versioninfo-pkcs11-spy.res
 
-all: versioninfo-pkcs11.res $(TARGET1) $(TARGET2) $(TARGET3) versioninfo-pkcs11-spy.res
+LIBS = $(TOPDIR)\src\libopensc\opensc_a.lib $(TOPDIR)\src\pkcs15init\pkcs15init.lib
+LIBS3 = $(TOPDIR)\src\common\libpkcs11.lib $(TOPDIR)\src\common\libscdl.lib $(TOPDIR)\src\common\common.lib
+
+all: $(TARGET1) $(TARGET2) $(TARGET3)
 
 !INCLUDE $(TOPDIR)\win32\Make.rules.mak
 
-$(TARGET1): $(OBJECTS) ..\libopensc\opensc_a.lib ..\pkcs15init\pkcs15init.lib
-	link $(LINKFLAGS) /dll /implib:$*.lib /out:$(TARGET1) $(OBJECTS) ..\libopensc\opensc_a.lib ..\pkcs15init\pkcs15init.lib $(OPENSSL_LIB) gdi32.lib
+$(TARGET1): $(OBJECTS) $(LIBS)
+	link $(LINKFLAGS) /dll /implib:$*.lib /out:$(TARGET1) $(OBJECTS) $(LIBS) $(OPENSSL_LIB) gdi32.lib
 	if EXIST $(TARGET1).manifest mt -manifest $(TARGET1).manifest -outputresource:$(TARGET1);2
 
-$(TARGET2): $(OBJECTS) ..\libopensc\opensc_a.lib ..\pkcs15init\pkcs15init.lib
+$(TARGET2): $(OBJECTS) $(LIBS)
 	del pkcs11-global.obj
 	cl $(CODE_OPTIMIZATION) $(COPTS) /DMODULE_APP_NAME=\"onepin-opensc-pkcs11\" /c pkcs11-global.c
-	link $(LINKFLAGS) /dll /implib:$*.lib /out:$(TARGET2) $(OBJECTS) ..\libopensc\opensc_a.lib ..\pkcs15init\pkcs15init.lib $(OPENSSL_LIB) gdi32.lib
+	link $(LINKFLAGS) /dll /implib:$*.lib /out:$(TARGET2) $(OBJECTS) $(LIBS) $(OPENSSL_LIB) gdi32.lib
 	if EXIST $(TARGET2).manifest mt -manifest $(TARGET2).manifest -outputresource:$(TARGET2);2
 
-$(TARGET3): $(OBJECTS3) ..\libopensc\opensc.lib
-	link $(LINKFLAGS) /dll /implib:$*.lib /out:$(TARGET3) $(OBJECTS3) ..\libopensc\opensc.lib ..\common\libpkcs11.lib ..\common\libscdl.lib ..\common\common.lib $(OPENSSL_LIB) gdi32.lib advapi32.lib
+$(TARGET3): $(OBJECTS3) $(LIBS3)
+	link $(LINKFLAGS) /dll /implib:$*.lib /out:$(TARGET3) $(OBJECTS3) $(LIBS3) $(OPENSSL_LIB) gdi32.lib advapi32.lib
 	if EXIST $(TARGET3).manifest mt -manifest $(TARGET3).manifest -outputresource:$(TARGET3);2
diff --git a/src/pkcs15init/Makefile.mak b/src/pkcs15init/Makefile.mak
index ac5aac50..1eb6857f 100644
--- a/src/pkcs15init/Makefile.mak
+++ b/src/pkcs15init/Makefile.mak
@@ -14,8 +14,7 @@ OBJECTS = pkcs15-lib.obj profile.obj \
 
 all: $(TARGET)
 
-$(TARGET): $(OBJECTS)
-	lib $(LIBFLAGS) /out:$(TARGET) $(OBJECTS)
-
 !INCLUDE $(TOPDIR)\win32\Make.rules.mak
 
+$(TARGET): $(OBJECTS)
+	lib $(LIBFLAGS) /out:$(TARGET) $(OBJECTS)
diff --git a/src/scconf/Makefile.mak b/src/scconf/Makefile.mak
index c5869e4e..0c9b654a 100644
--- a/src/scconf/Makefile.mak
+++ b/src/scconf/Makefile.mak
@@ -7,7 +7,7 @@ OBJECTS = scconf.obj parse.obj write.obj sclex.obj
 
 all: $(TARGET)
 
+!INCLUDE $(TOPDIR)\win32\Make.rules.mak
+
 $(TARGET): $(OBJECTS)
 	lib $(LIBFLAGS) /out:$(TARGET) $(OBJECTS)
-
-!INCLUDE $(TOPDIR)\win32\Make.rules.mak
diff --git a/src/smm/Makefile.mak b/src/smm/Makefile.mak
index d42057bc..25136561 100644
--- a/src/smm/Makefile.mak
+++ b/src/smm/Makefile.mak
@@ -1,24 +1,23 @@
 TOPDIR = ..\..
 
-!IF "$(OPENSSL_DEF)" == "/DENABLE_OPENSSL"
 TARGET = smm-local.dll
 
 OBJECTS = smm-local.obj sm-global-platform.obj sm-cwa14890.obj sm-card-iasecc.obj sm-card-authentic.obj
+LIBS = $(TOPDIR)\src\libsm\libsm.lib $(TOPDIR)\src\libopensc\opensc_a.lib $(TOPDIR)\src\common\libscdl.lib
 
 all: $(TARGET)
 
 !INCLUDE $(TOPDIR)\win32\Make.rules.mak
 
-$(TARGET): $(OBJECTS) ..\libsm\libsm.lib ..\libopensc\opensc.lib
+!IF "$(OPENSSL_DEF)" == "/DENABLE_OPENSSL"
+$(TARGET): $(OBJECTS) $(LIBS)
 	echo LIBRARY $* > $*.def
 	echo EXPORTS >> $*.def
 	type $*.exports >> $*.def
-	link /dll $(LINKFLAGS) /def:$*.def /out:$(TARGET) $(OBJECTS) ..\libsm\libsm.lib ..\libopensc\opensc_a.lib $(ZLIB_LIB) $(OPENSSL_LIB) ..\common\libscdl.lib ws2_32.lib gdi32.lib advapi32.lib Crypt32.lib User32.lib
+	link /dll $(LINKFLAGS) /def:$*.def /out:$(TARGET) $(OBJECTS) $(LIBS) $(ZLIB_LIB) $(OPENSSL_LIB) ws2_32.lib gdi32.lib advapi32.lib Crypt32.lib User32.lib
 	if EXIST $(TARGET).manifest mt -manifest $(TARGET).manifest -outputresource:$(TARGET);2
 
-.c.obj:
-	cl $(COPTS) /c $<
-
 !ELSE
-all:
+$(TARGET):
+
 !ENDIF
diff --git a/src/tests/Makefile.mak b/src/tests/Makefile.mak
index 562aa82c..608807e7 100644
--- a/src/tests/Makefile.mak
+++ b/src/tests/Makefile.mak
@@ -1,21 +1,18 @@
-
 TOPDIR = ..\..
 
 TARGETS = base64.exe p15dump.exe \
 	  p15dump.exe pintest.exe # prngtest.exe lottery.exe
 
-all: print.obj sc-test.obj $(TARGETS)
-$(TARGETS): $(TOPDIR)\win32\versioninfo.res print.obj sc-test.obj \
-	..\common\common.lib ..\libopensc\opensc.lib
+OBJECTS = print.obj sc-test.obj $(TOPDIR)\win32\versioninfo.res
+LIBS = $(TOPDIR)\src\common\common.lib $(TOPDIR)\src\libopensc\opensc.lib
+
+all: $(TARGETS)
 
 !INCLUDE $(TOPDIR)\win32\Make.rules.mak
 
-.c.obj:
-	cl $(COPTS) /c $<
+$(TARGETS): $(OBJECTS) $(LIBS)
 
 .c.exe:
 	cl $(COPTS) /c $<
-        link $(LINKFLAGS) /pdb:$*.pdb /out:$@ $*.obj sc-test.obj print.obj \
-        ..\common\common.lib ..\libopensc\opensc.lib $(TOPDIR)\win32\versioninfo.res
+	link $(LINKFLAGS) /pdb:$*.pdb /out:$@ $*.obj $(OBJECTS) $(LIBS)
 	if EXIST $@.manifest mt -manifest $@.manifest -outputresource:$@;1
-
diff --git a/src/tools/Makefile.mak b/src/tools/Makefile.mak
index 948a2217..6e4b2ad9 100644
--- a/src/tools/Makefile.mak
+++ b/src/tools/Makefile.mak
@@ -1,21 +1,26 @@
 TOPDIR = ..\..
 
+default: all
+
 !INCLUDE $(TOPDIR)\win32\Make.rules.mak
 
 TARGETS = opensc-tool.exe opensc-explorer.exe pkcs15-tool.exe pkcs15-crypt.exe \
 		pkcs11-tool.exe cardos-tool.exe eidenv.exe openpgp-tool.exe iasecc-tool.exe \
 		$(PROGRAMS_OPENSSL)
 
-$(TARGETS): versioninfo-tools.res util.obj
+OBJECTS = util.obj versioninfo-tools.res
+LIBS = $(TOPDIR)\src\common\common.lib \
+	   $(TOPDIR)\src\scconf\scconf.lib \
+	   $(TOPDIR)\src\libopensc\opensc.lib \
+	   $(TOPDIR)\src\pkcs15init\pkcs15init.lib \
+	   $(TOPDIR)\src\common\libpkcs11.lib \
+	   $(TOPDIR)\src\common\libscdl.lib
 
 all: $(TARGETS)
 
-.c.obj:
-	cl $(COPTS) /c $<
+$(TARGETS): $(OBJECTS) $(LIBS)
 
 .c.exe:
 	cl $(COPTS) /c $<
-	link $(LINKFLAGS) /pdb:$*.pdb /out:$@ $*.obj util.obj ..\common\common.lib \
-	..\scconf\scconf.lib ..\libopensc\opensc.lib ..\pkcs15init\pkcs15init.lib \
-	..\common\libpkcs11.lib ..\common\libscdl.lib versioninfo-tools.res $(OPENSSL_LIB) gdi32.lib
-		if EXIST $@.manifest mt -manifest $@.manifest -outputresource:$@;1
+	link $(LINKFLAGS) /pdb:$*.pdb /out:$@ $*.obj $(OBJECTS) $(LIBS) $(OPENSSL_LIB) gdi32.lib
+	if EXIST $@.manifest mt -manifest $@.manifest -outputresource:$@;1
diff --git a/win32/Make.rules.mak b/win32/Make.rules.mak
index ec1e20ce..eced692c 100644
--- a/win32/Make.rules.mak
+++ b/win32/Make.rules.mak
@@ -1,5 +1,3 @@
-
-
 OPENSC_FEATURES = pcsc
 
 !IF "$(BUILD_ON)" == "WIN32"
@@ -106,6 +104,7 @@ LINKFLAGS = /NOLOGO /INCREMENTAL:NO /MACHINE:X86 /MANIFEST:NO /NODEFAULTLIB:MSVC
 LIBFLAGS =  /nologo /machine:x86
 CANDLEFLAGS = -dPlatform=x86 $(CANDLEFLAGS)
 !ENDIF
+
 .c.obj::
 	cl $(CODE_OPTIMIZATION) $(COPTS) /c $<
 
diff --git a/win32/Makefile.mak b/win32/Makefile.mak
index 34b98c0a..1631ecff 100644
--- a/win32/Makefile.mak
+++ b/win32/Makefile.mak
@@ -1,9 +1,9 @@
 TOPDIR = ..
 
-!INCLUDE $(TOPDIR)\win32\Make.rules.mak
-
 all: versioninfo-customactions.res config.h
 
+!INCLUDE $(TOPDIR)\win32\Make.rules.mak
+
 config.h: winconfig.h
 	copy /y winconfig.h config.h