how to use a different /bin/sh with GNU Make?

[Mark Galeck]

Hello,
as root, I replaced the default /bin/sh with a shell compiled by me with custom 
changes.  I expected GNU Make will use that shell by default , but it does not 
- it still uses the original /bin/sh (which was really bash) even though it is 
not there anymore.
Why, and how to use a different compiled shell in /bin/sh with GNU Make?  (I 
know I could force the use of a different shell by reassigning the SHELL 
variable value.  But I want to know, how to do this with the same default 
SHELL, just changing the file itself.).   
thank you
Mark