I have looked in The C++ Programming Language to try to find the answer to this. When I #include \"my_dir/my_header.hpp\" in a header, where does it look f
for GCC version <= 3.0, the angle-bracket form does not generate a dependency between the included file and the including one.
So if you want that your makefile automatically generates dependencies, you must use the quoted form for the files that should be included in the dependency tree.