So it has come to this.

Makefile

@@ -0,0 +1,69 @@
+ifeq ($(strip $(DEVKITARM)),)
+$(error "Please set DEVKITARM in your environment. export DEVKITARM=<path to>devkitARM")
+endif
+
+CC = $(DEVKITARM)/bin/arm-none-eabi-gcc
+LD = $(DEVKITARM)/bin/arm-none-eabi-ld
+OBJCOPY = $(DEVKITARM)/bin/arm-none-eabi-objcopy
+
+TARGET := ipl
+BUILD := build_ipl
+SOURCEDIR := ipl
+OBJS = $(addprefix $(BUILD)/, \
+	start.o \
+	main.o \
+	btn.o \
+	clock.o \
+	cluster.o \
+	fuse.o \
+	gpio.o \
+	heap.o \
+	hos.o \
+	i2c.o \
+	kfuse.o \
+	lz.o \
+	max7762x.o \
+	mc.o \
+	nx_emmc.o \
+	sdmmc.o \
+	sdmmc_driver.o \
+	sdram.o \
+	sdram_lp0.o \
+	tui.o \
+	util.o \
+	di.o \
+	gfx.o \
+	pinmux.o \
+	pkg1.o \
+	pkg2.o \
+	se.o \
+	tsec.o \
+	uart.o \
+	ini.o \
+)
+OBJS += $(addprefix $(BUILD)/, diskio.o ff.o ffunicode.o)
+
+ARCH := -march=armv4t -mtune=arm7tdmi -mthumb -mthumb-interwork
+CFLAGS = $(ARCH) -O2 -nostdlib -ffunction-sections -fdata-sections -fomit-frame-pointer -fno-inline -std=gnu11# -Wall
+LDFLAGS = $(ARCH) -nostartfiles -lgcc -Wl,--nmagic,--gc-sections
+
+.PHONY: all clean
+
+all: $(BUILD)/$(TARGET)
+
+clean:
+	@rm -rf $(OBJS)
+	@rm -rf $(BUILD)/$(TARGET).elf
+	@rm -rf $(BUILD)/$(TARGET)
+
+$(BUILD)/$(TARGET): $(BUILD)/$(TARGET).elf
+	$(OBJCOPY) -S -O binary $< $@
+
+$(BUILD)/$(TARGET).elf: $(OBJS)
+	$(CC) $(LDFLAGS) -T ipl/link.ld $^ -o $@
+
+$(BUILD)/%.o: $(SOURCEDIR)/%.c
+	$(CC) $(CFLAGS) -c $< -o $@
+
+$(BUILD)/%.o: $(SOURCEDIR)/%.S
+	$(CC) $(CFLAGS) -c $< -o $@