Struggling with Makefiles

In order to prevent myself becoming a suit wearing, management blahblah speaking or Web x.y promoting software engineer, I decided to learn a "real" programming language: C. (Learning in this case means doing useful things, not just hello-world crap)
The desicion was easily made and so did the problems occur. Even before I started to write code! To be more precisely the first thing i struggled with was the Makefile.. I used the sample file from here which is working with multiple directories but I always got this strange error message:
/usr/bin/ld: can't locate file for: -lcrt0.o
collect2: ld returned 1 exit status
I didn't have any clue where crt0.o comes from nor what it is (well, i still don't know actually) but I knew that -l has something to do with libraries. While checking the Makefiles again I discovered that two modules include a library with the -static argument. I looked into man gcc once again and finally got surprised:
 -static
On systems that support dynamic linking, this prevents
 linking with the shared libraries. On other systems,
this option has no effect.

This option will not work on Mac OS X unless all
libraries (including libgcc.a) have also been compiled
with -static. Since neither a static version of
libSystem.dylib nor crt0.o are provided, this option is
not useful to most people.
All I had to do now was changing the first line to the second.
# LDFLAGS = -static -L$(LIBSDIR)
LDFLAGS = -L$(LIBSDIR)
Conclusion: build system works fine but nothing's really there to be built :)