multi line bash commands in a Makefile

[ali hagigat]

How can i specify a multi line shell instruction as a recipe? The
following returns an error:

makefile27:
e14:
        @echo var1=$(var1)

makefile25:
include makefile27
e12:
        @echo insidee12
makefile27: e13
        if ( test $$count -eq 0) then echo "all: ;echo ppp" > 
makefile27;count=1;fi
e13: ;

make -f makefile25
if ( test $count -eq 0) then echo "all: ;echo ppp" > makefile27;count=1;fi
/bin/sh: line 0: test: -eq: unary operator expected
var1=

Why it complains about needing a unary operator?