Set up for a local postgresql database using a Makefile

postgresql.mk

export PGPORT ?= 4488
PG_PATH ?= $(shell if test -d /usr/lib/postgresql/9.1; then echo /usr/lib/postgresql/9.1; else echo /usr/lib/postgresql/8.4; fi)
PG_DIR = ${PWD}/instance/var
PG_DATA = ${PG_DIR}/data
PG_RUN = ${PG_DIR}/run
PG_LOG = ${PG_DIR}/log
PG_SOCKET = ${PG_RUN}/.s.PGSQL.${PGPORT}
PGPARAMS = -D ${PG_DATA} -o "-F -c unix_socket_directory=${PG_RUN} -c custom_variable_classes='busy' -c busy.active_user=0" -l ${PG_LOG}/pg.log


${PG_DATA}/postgresql.conf:
	mkdir -p ${PG_DATA}
	${PG_PATH}/bin/initdb -D ${PG_DATA} -E UNICODE

${PG_DATA}/initialized:
	${PG_PATH}/bin/createdb -E UTF8 test -h ${PG_RUN}
	${PG_PATH}/bin/createdb -E UTF8 development -h ${PG_RUN}
	echo 1 > ${PG_DATA}/initialized

instance/done: ${PG_DATA}/postgresql.conf
	$(MAKE) start_database
	$(MAKE) ${PG_DATA}/initialized
	$(MAKE) stop_database
	echo 1 > ${PWD}/instance/done

${PG_SOCKET}:
	mkdir -p ${PG_RUN}
	mkdir -p ${PG_LOG}
	${PG_PATH}/bin/pg_ctl $(PGPARAMS) start -w

.PHONY: testpsql
testpsql:
	psql -h ${PG_RUN}/ -d test

.PHONY: devpsql
devpsql: ${PG_RUN}/.s.PGSQL.${PGPORT}
	psql -h ${PG_RUN}/ -d development

.PHONY: reset_development
reset_development: ${PG_SOCKET}
	psql -h ${PG_RUN}/ -d development -c "drop schema public cascade"
	psql -h ${PG_RUN}/ -d development -c "create schema public"

.PHONY: reset_test
reset_test: ${PG_SOCKET}
	psql -h ${PG_RUN}/ -d development -c "drop schema public cascade"
	psql -h ${PG_RUN}/ -d development -c "create schema public"

.PHONY: start_database
start_database: ${PG_DATA}/postgresql.conf ${PG_RUN}/.s.PGSQL.${PGPORT}

.PHONY: force_start_database
force_start_database:
	${PG_PATH}/bin/pg_ctl $(PGPARAMS) start -w

.PHONY: database_status
database_status:
	${PG_PATH}/bin/pg_ctl $(PGPARAMS) status

.PHONY: stop_database
stop_database:
	test -f ${PG_DATA}/postmaster.pid && ${PG_PATH}/bin/pg_ctl $(PGPARAMS) stop -m i || true

schema.sql:
	${PG_PATH}/bin/pg_dump --format=p -h ${PG_RUN}/ development -s -x -O > schema.sql

.PHONY: download_backup
download_backup:
	mkdir -p backup
	scp server:/var/backup/example.com/dbdump ./backup/dbdump

.PHONY: import_backup
import_backup: ${PG_SOCKET}
	psql -h ${PG_RUN}/ -d development -c "drop schema public cascade"
	${PG_PATH}/bin/droplang plpgsql development -h ${PG_RUN}/ || true
	psql -h ${PG_RUN}/ -d development -c "create schema public"
	${PG_PATH}/bin/pg_restore -d development -h ${PG_RUN} --no-owner < backup/dbdump || true
	psql -h ${PG_RUN}/ -d development -c "update users set password = '\$$2a\$$04\$$DqEhufK/FNt46xIhKDQDO.OJNGKFMFAS5R4tOTV2JmjrmhPyuGHDS'"

.PHONY: dbdump
dbdump: ${PG_SOCKET}
	${PG_PATH}/bin/pg_dump --format=c -h ${PG_RUN}/ development > dbdump

Copyright (C) 2013 Ignas Mikalajūnas

Permission is hereby granted, free of charge, to any person obtaining a copy of this software and associated documentation files (the "Software"), to deal in the Software without restriction, including without limitation the rights to use, copy, modify, merge, publish, distribute, sublicense, and/or sell copies of the Software, and to permit persons to whom the Software is furnished to do so, subject to the following conditions:

The above copyright notice and this permission notice shall be included in all copies or substantial portions of the Software.

THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.

I'm new with Makefile, how can create new user for postgres
I tired this example and did not work

createuser: @echo "$(OK_COLOR)==> create user$(NO_COLOR)" @psql sdn_list_development @create user sdn_list; @/q @echo "$(OK_COLOR)==> Done$(NO_COLOR)"

thanks in advance