Makefile to do nothing

If you define an empty target

 Nothing:

the make command will tell

$ make
make: Nothing to be done for 'Nothing'.

Then, just add a .SILENT target

# A makefile
Nothing:

all: twist again

.SILENT:

See link GNU Make silent by default

This should do it (i.e. nothing):

null:
    @:

Try the following complete makefile:

all :
.PHONY : all