make Error 2, The system cannot find the file specified

Question

I want to start a make tutorial, but i run into the problem of the following error...

PS C:\localfiles\02_Programming\make> make
sh.exe
cc blah.c -o blahf 
process_begin: CreateProcess(NULL, cc blah.c -o blahf, ...) failed.
make (e=2): The system cannot find the file specified.
make: *** [Makefile:4: blah] Error 2

My setup looks like this.

• Makefile:

$(info $(SHELL))

blah: blah.c
    cc blah.c -o blahf 

• blah.c

// blah.c
int main() { return 0; }

My make version is:

GNU Make 4.3
Built for Windows32
Copyright (C) 1988-2020 Free Software Foundation, Inc.
License GPLv3+: GNU GPL version 3 or later <http://gnu.org/licenses/gpl.html>
This is free software: you are free to change and redistribute it.
There is NO WARRANTY, to the extent permitted by law.

I already tried to mess around with my path variables, like suggested in the following stackoverflow post

I quiet don´t fully understand the problem though what it has to do with my git path...

Any suggestions what can i try next?