Guess the result!

Makefile

# > ls -R ./dirs
# a b c d e

# ./dirs/a:
# file1 file2 file3

# ./dirs/b:
# fileOne   fileThree fileTwo

# ./dirs/c:
# file 1 file 2 file 3

# ./dirs/d:
# file_1 file_2 file_3

# ./dirs/e:
# file-1 file-2 file-3

DIRS := a b c d e 
DIRS := $(DIRS:%=.install/dirs/%)

.PHONY: install

install: $(DIRS) .install/dirs/all

.install/base/all: $(DIRS)

.SECONDEXPANSION:
.install/%: $$(wildcard %/**/*) $$(wildcard %/*)
	# Actual build commands happen here, but not needed for the demo
	mkdir -p $(@D)
	echo `date` > $@

Seriously though, fuck make.