root = here
twig = $(root)/there

entvar = ${CWTEST} or then

bothvarenv = $CWTEST or where

bothvarint = $root or not

nest0 = 0
nest1 = $(nest0)/1
nest2 = $(nest1)/2
nest3 = $(nest2)/3

enest0 = ${CWTEST}
enest1 = $(enest0)/or then
enest2 = $(enest1)/or how