diff --git a/setperm/GNUmakefile b/setperm/GNUmakefile
index d474ae1..0d2a21a 100644
--- a/setperm/GNUmakefile
+++ b/setperm/GNUmakefile
@@ -1,12 +1,16 @@
 include GNUmakevars
+
+all: setperm
+
 setperm:
+
 clean:
 	rm setperm
 install: $(BINDIR)/setperm
 
 GNUmakevars: GNUmakevars.sh
 	sh ./$^ > $@
-GNUmakerules: GNUmakerules.sh
-	sh ./$^ > $@
+GNUmakerules: GNUmakerules.pl
+	perl ./$^ > $@
 
 include GNUmakerules
diff --git a/setperm/GNUmakerules.pl b/setperm/GNUmakerules.pl
new file mode 100644
index 0000000..8f30daa
--- /dev/null
+++ b/setperm/GNUmakerules.pl
@@ -0,0 +1,8 @@
+#!/usr/bin/perl
+use warnings;
+use strict;
+
+print "\$(BINDIR)/%: %\n";
+print "\tcp \$^ \$@\n";
+print "\$(MAN1DIR)/%: %\n";
+print "\tcp \$^ \$@\n";