I am working on Ubuntu 16.04 64 bits.

I installed wine (3.0)...

Then I decided to try the winelibs so I followed:

https://wiki.winehq.org/Winelib_User%27s_Guide#Winemaker_introduction 

Section 1.3.2 Test drive

I clone the branch stage from github (mirror) and I build without problem.

Then I created (in the wine source tree ) a copy of notepad as suggested and called notepad2.

If I copy the makefile from notepad, I can build notepad2. If I use winemaker, it doesn't build and the compilation protests about an unknown "windows.h" file!

I am attaching the two makefiles.

Thank you for your help

Michele