mkdir 'subdir2'
echo 'EXTRA_RULES_SUBDIRS=tools' > 'subdir2/Makefile.omk'
mkdir 'subdir2/tools'
cat > 'subdir2/tools/test.c' <<EOF
#include <stdio.h>

int main()
{
#ifdef NUMBER
        printf("NUMBER is %d\n", NUMBER);
#endif
        return 0;
}
EOF
cat > 'subdir2/tools/Makefile.omk' <<'EOF'
$(info Extra rules goal: $(MAKECMDGOALS))

bin_PROGRAMS = test
test_SOURCES = test.c
EOF
echo 'SUBDIRS=subdir subdir2' > 'Makefile.omk'
mkdir 'subdir'
cat > 'subdir/Makefile.omk' <<'EOF'

$(info Main rules goal: $(MAKECMDGOALS))
EOF