I am moving a C++ project from Windows to Linux and I now need to create a build/make file. I have never created a build/make file before. I also need to include Boost libra
At least try to read through the official documentation of the product you're trying to use: here. It does explain nearly all of the basics.
In particular, read chapters 2 and 3, those will get you 99% of the way to where you need to be to use gmake effectively. In addition, carefully read the Catalogue of Implicit Rules. This will tell you what most of those "special variables" are.
One hint I'd give you is to try out gcc -M *.cpp in your project directory. This will output a list of prerequisite headers for each of your .cpp files in Makefile format. In fact, for a starter makefile, you can just do:
gcc -M *.cpp > Makefile
Edit this file, more or less prepending sharth's answer to it, and you have a workable Makefile. I would probably advise you remove the large number of system headers that gcc -M is going to add to each build rule, but you don't really have to.
FWIW, if you start working on a large project (more than one source directory is a good clue), it's time to break out a modern build management tool (cmake fan here). But for small projects, raw make is pretty easy to use.