Possibly a stupid question. But I've been digging through this code (and stack overflow for answers) for a couple days now, and all I've determined is that I have an error with line 68, or a line that effects it.
me@mycpu:~/Documents/ps/cstuff$ make -f makefileEDIT
makefileEDIT:68: *** missing separator. Stop.
# Name: Makefile
# A simple program for the ATtiny84 that blinks an LED.
DEVICE = attiny84
CLOCK = 8000000
PROGRAMMER = -c avrisp2
OBJECTS = main.o
Your tabs are all screwed up. The first line of each makefile recipe (such as "load: all", "clean:", "cpp:" or "main.hex: main.elf") needs to NOT be indented, however any commands that they run, such as "rm -f main.hex" needs to be indented ONCE with a tab character specifically.
Try this file, make sure your text editor doesn't convert the tabs to spaces. https://gist.github.com/mrpossoms/abe67ca52978241e7397062b0d05ea73