In honesty, I would recommend
SFML over SDL, but..
Makefiles aren't only for Linux, they're used for a number of compiler systems to allow a programmer to set up the steps for various project builds. They're simply used more commonly on Linux machines than they are on Windows.
Still, you won't have to worry about the makefile - you should only have to add
pngfuncs.c and
pngfuncs.h to your project, then include "pngfuncs.h" in any of your source files that need to implement the functionality it provides. Look in
savescreen.c and
savesurf.c for examples of how to use it.