cygpath does not work properly in Makefile

[Gökçe Aydos]

Hello,

I want to convert absolute Unix paths to Windows paths using cygpath in 
a Makefile:

FILES = lib1 ./relative.vhd \
         lib2 /cygdrive/c/Windows/absolute.vhd

convert_absolute_paths_to_windows_paths:
	@echo 1: $(patsubst /%,$(shell cygpath -m /%),$(FILES))
	@echo 2: $(shell cygpath -m $(FILES))

The output is:
1: lib1 ./relative.vhd lib2 C:/cygwin64/cygdrive/c/Windows/absolute.vhd
2: lib1 relative.vhd lib2 C:/Windows/absolute.vhd

The first line does not work properly (path prefixed with 
cygwin64/cygdrive), but the second one works. What could be the reason 
of this behavior?

Kind Regards,
Gökçe
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