The document discusses best practices for building Golang projects using Makefiles. It recommends using Makefiles to define targets for building, installing, and cleaning projects for easy and portable compilation. Makefiles allow setting compile-time variables like version numbers and build timestamps. Using the Git commit hash instead of timestamps helps ensure reproducible builds that do not change with each compilation. Defining targets, variables, and build logic in Makefiles provides a consistent way to develop, build, and manage Golang projects.