[R] missing sh.exe file when running "R CMD INSTALL test"

[roger bos]

I am trying to learn how to make a simple package that contains no C
or Fortran code.  I used package.skeleton(...) to make a package
called "test".  The directory and files look good.  I downloaded and
installed Rtools (www.murdoch-sutherland.com/Rtools/tools.zip).  I
added the path and from the dos prompt I can verify that make.exe and
sh.exe both exist, but when I try to run "R CMD INSTALL test" I get an
error "make: sh.exe: Command not found"  and "make: *** [pkg-test]
Error 127".  I get the same error message if a try the command "make
pkg-test".

I saw in an old FAQ a suggestion to move sh.eve to the C:\bin\ folder,
but my C: root does not have a "bin" folder.  Nonetheless, I created
one and put sh.exe there and it provided no help (I didn't expect it
too).

Can anyone help me?