some distributed header problem

[cityhunter x-y-z]

i've the following pb :
my project is as follow :
-> a dir contain some general headers in many subdir
-> some dirs for libraries
-> some dirs for programs
i'd like to add in a makefile something like that
xxxx_SOURCES = $(topsourcedir)/headers/smthg.h .....
to have make check if smthg.h have changed.... how could i
do that?

second question : why are makefile generated by automake so
strange? all depends on all-am that only depends on ...
that finally only depend on my project building rules....
why so much redirections....
and why using so much sinonymes? a lot of .PHONY are the
same.... couldn't it be cleaned ? (it will be easier to
understand)....

third question : adding some new target : bin-dist and
headers-dist, install-headers.....

thanks for reading

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