Directives are not case sensitive.

      Spaces after the = sign are removed and do not effect the make
      engine. So:

      objdir=  obj\

      works the same as:

      OBJDIR=OBJ\

      Please note!

      OBJDIR = OBJ\
            ^
            ^
            ^
      will not work, as the space between OBJDIR and = will cause the
      PBMake to view the line as a comment.

      The = sign must follow the directive with no spaces between.