diff --git a/Makefile b/Makefile
new file mode 100644
index 0000000..2334fe2
--- /dev/null
+++ b/Makefile
@@ -0,0 +1,52 @@
+TARGET := dented
+SRC := ${wildcard *.c}
+OBJ := $(SRC:.c=.o)
+
+INCS := -I/usr/local/include/
+LIBS := -L/usr/local/lib/ -lraylib
+
+# -pedantic means using gnu extentions will throw an error
+# this allows for better code portability between compilers
+CFLAGS_ERRORS = -Werror -Wall -Wextra -Wconversion -Wdouble-promotion -Wunreachable-code -Wshadow -Wpedantic -pedantic-errors -pedantic
+CFLAGS = -std=c17 $(CFLAGS_ERRORS) $(INCS)
+LDFLAGS = $(LIBS)
+
+ifeq ($(shell echo "Windows"), "Windows")
+	TARGET := $(TARGET).exe
+	DEL = del
+	Q = 
+else
+	DEL = rm -f
+	Q = "
+endif
+
+# debug is enabled by default
+# debug can be disabled with `make DEBUG=0`
+DEBUG := 1
+
+ifeq ($(DEBUG),1)
+# -Og compiles with debug specific optimizations
+# -g3 compiles with max debug information
+	CFLAGS += -Og -g3
+else
+# -O3 compiles with extreme optimizations for performance
+# -flto compiles with link time optimizations (LTO), supposed to improve performance by ~5%
+	CFLAGS += -O3 -flto
+# -s when run on the linker will strip out debug symbols for a smaller file size
+	LDFLAGS += -s -flto
+endif
+
+# I believe using cc is better since not every installation has gcc
+# this can always be overridden with `make CC=gcc` if needed
+CC := cc
+
+all: $(TARGET)
+
+$(TARGET): $(OBJ)
+	$(CC) -o $@ $^ $(LDFLAGS)
+
+.c.o:
+	$(CC) -o $@ -c $< $(CFLAGS)
+
+clean:
+	$(DEL) $(TARGET) $(OBJ)
diff --git a/cpu.c b/cpu.c
new file mode 100644
index 0000000..9e61f16
--- /dev/null
+++ b/cpu.c
@@ -0,0 +1,22 @@
+#include "cpu.h"
+#include <stdint.h>
+#include <stdio.h>
+
+void execute_instruction(cpu* cpu, uint8_t opcode, uint16_t operand) {
+  switch (opcode) {
+    // SEI: Set Interrupt Disable Flag
+    case 0x78:
+      cpu->p |= 0x4;
+      break;
+    // CLD: Clear Decimal Flag
+    case 0xd8:
+      cpu->p &= 0xfd;
+      break;
+    case 0xa2:
+      cpu->x = (uint8_t)operand;
+      break;
+    default:
+      printf("Unknown Opcode: %#04x, with Operand: %#08x\n", opcode, operand);
+      break;
+  }
+}
\ No newline at end of file
diff --git a/cpu.h b/cpu.h
new file mode 100644
index 0000000..9bce40d
--- /dev/null
+++ b/cpu.h
@@ -0,0 +1,24 @@
+#ifndef CPU_H
+#define CPU_H
+
+#include <stdint.h>
+
+typedef struct {
+  // program counter
+  uint16_t pc;
+  // stack pointer
+  uint16_t sp;
+
+  // accumulator register
+  uint8_t a;
+  // x index register
+  uint8_t x;
+  // y index register
+  uint8_t y;
+  // processor statuc register
+  uint8_t p;
+
+  uint8_t memory[4096];
+} cpu;
+
+#endif
\ No newline at end of file
diff --git a/main.c b/main.c
new file mode 100644
index 0000000..e69de29