cygwin make Hates Windows

I installed 'make' from cygwin's package manager and it doesn't work with windows absolute paths. Here is my Makefile:

C:/TEMP/asdf.txt:
        touch C:/TEMP/asdf.txt

(that's a tab)

Invoking 'make' from cygwin gives the following error:

Makefile:1: *** target pattern contains no `%'.  Stop.

The workaround is redoing the paths that 'make' cares about to use the '/cygdrive/c/' path:

/cygdrive/c/TEMP/asdf.txt:
        touch C:/TEMP/asdf.txt

(that's a tab)

This works. 'touch' knows how to read windows absolute paths and 'make' doesn't.