This utility is designed to write a Makefile for an extension module from a 
Makefile.PL. It is based on the Makefile.SH model provided by Andy Dougherty 
and the perl5-porters.

It splits the task of generating the Makefile into several subroutines that 
can be individually overridden. Each subroutine returns the text it wishes to 
have written to the Makefile.

MakeMaker is object oriented. Each directory below the current directory that
contains a Makefile.PL is treated as a separate object. This makes it possible
to write an unlimited number of Makefiles with a single invocation of 
WriteMakefile().

WWW: http://search.cpan.org/dist/ExtUtils-MakeMaker/