Before

1make html
2LC_ALL=C make man
3

After

1#!/bin/sh
2
3make clean
4make html
5LC_ALL=C make man
6

Before

program
command
command_name
word "make"
word "html"
command
variable_assignment
variable_name "LC_ALL"
= "="
word "C"
command_name
word "make"
word "man"

After

program
comment "#!/bin/sh"
command
command_name
word "make"
word "clean"
command
command_name
word "make"
word "html"
command
variable_assignment
variable_name "LC_ALL"
= "="
word "C"
command_name
word "make"
word "man"