If the port needs to build slightly different versions of packages by having a variable (for instance, resolution, or paper size) take different values, create one subdirectory per package to make it easier for users to see what to do, but try to share as many files as possible between ports. Typically, by using variables cleverly, only a very short Makefile is needed in all but one of the directories. In the sole Makefile, use MASTERDIR to specify the directory where the rest of the files are. Also, use a variable as part of PKGNAMESUFFIX so the packages will have different names.

This will be best demonstrated by an example. This is part of print/pkfonts300/Makefile;

PORTNAME=	pkfonts${RESOLUTION}
PORTVERSION=	1.0
DISTFILES=	pk${RESOLUTION}.tar.gz

PLIST=		${PKGDIR}/pkg-plist.${RESOLUTION}

.if !defined(RESOLUTION)
RESOLUTION=	300
.else
.if ${RESOLUTION} != 118 && ${RESOLUTION} != 240 && \
	${RESOLUTION} != 300 && ${RESOLUTION} != 360 && \
	${RESOLUTION} != 400 && ${RESOLUTION} != 600
.BEGIN:
	@${ECHO_MSG} "Error: invalid value for RESOLUTION: \"${RESOLUTION}\""
	@${ECHO_MSG} "Possible values are: 118, 240, 300, 360, 400 and 600."
	@${FALSE}
.endif
.endif

print/pkfonts300 also has all the regular patches, package files, etc. Running make there, it will take the default value for the resolution (300) and build the port normally.

As for other resolutions, this is the entire print/pkfonts360/Makefile:

RESOLUTION=	360
MASTERDIR=	${.CURDIR}/../pkfonts300

.include	"${MASTERDIR}/Makefile"

(print/pkfonts118/Makefile, print/pkfonts600/Makefile, and all the other are similar). MASTERDIR definition tells bsd.port.mk that the regular set of subdirectories like FILESDIR and SCRIPTDIR are to be found under pkfonts300. The RESOLUTION=360 line will override the RESOLUTION=300 line in pkfonts300/Makefile and the port will be built with resolution set to 360.