I suppose that's better

Makefile

@@ -1,10 +1,16 @@
-TARGETS = $(patsubst %,$(HOME)/.%,$(shell ls -d * | grep -v '.d'))
+SOURCES := $(shell find * | egrep -v 'README|Makefile')
+TARGETS := $(patsubst %,$(HOME)/.%,$(SOURCES))
+
 
 $(HOME)/.%: %
-	cp -v $^ $@
+	if [ -f '$^' ] ; then \
+		cp -v '$^' '$@' ; \
+	elif [ -d '$^' ] ; then \
+		mkdir -p '$@' ; \
+	fi
+
 
 all: $(TARGETS)
-	mkdir -p $(HOME)/.bash_completion.d
-	rsync -avz bash_completion.d/ $(HOME)/.bash_completion.d
+
 
 .PHONY: all