Take advantage of the recursive nature of .gitignore for Makefile entries.
[wine] / dlls / url /
drwxr-xr-x   ..
-rw-r--r-- 12 .gitignore
-rw-r--r-- 232 Makefile.in
-rw-r--r-- 700 url.spec
-rw-r--r-- 2486 url_main.c