C compilation error using Visual Studio 2005

Attempting to follow the directions as specified on http://code.google.com/p/gears/wiki/BuildingGearsForWindows my attempts are failing at the compile stage with the following error.

C:\SourceControl\GoogleGears\gears>make BROWSER=FF36 MODE=opt OS=win32
make prereqs    BROWSER=FF36
"mkdir" -p bin-opt/win3开发者_开发技巧2-i386/ff36
'"mkdir"' is not recognized as an internal or external command,
operable program or batch file.
make[1]: *** [bin-opt/win32-i386/ff36] Error 1
make: *** [default] Error 2

Prior to this I have executed the following commands and correctly (I believe) substituted the paths required as such.

"c:\Program Files (x86)\Microsoft Visual Studio 8\VC\vcvarsall.bat" 
"c:\Program Files\Microsoft Platform SDK for Windows Server 2003 R2\SetEnv.cmd" 

set PATH=%PATH%;"C:\Python24";"C:\Program Files (x86)\Windows Installer XML v3";"C:\unix\usr\local\wbin"

make BROWSER=FF36 MODE=opt OS=win32

Could anyone please be kind enough to guide me in the direction of what I might be doing incorrectly?

Please be kind, I have never written a single line of C code before.

Copied from my comment:

Is mkdir in your PATH?