The Cygwin32 project has some --- you may have to install some support files to go with it, though (the Cygwin DLL for sure, Bash and GNU core utilities for best results).
There are other ports of GNU tools to Windows besides Cygwin32, e.g. the MinGW32 project, and UWin, and probably a few more. Your choice. They differ mainly in how closely they try to imitate or at least be tolerant to native conventions of the Windows platform, instead of Unix-ish traditions. Most of them will exhibit massive problems if you try to use backslashes as directory separators, e.g.
It's almost completely impossible to guess what "user friendly" might mean to you, in this context. The GNU make documentation is available in all kinds of formats (from it's native "info" online readable format to HTML, PDF and TeX, to name just a few). Whether or not you perceive the common contents of all these versions as "friendly" is a judgement you can only make yourself.
In case of doubt there's an O'Reilly book about GNU make too, if memory serves.
Either way: it's available for free, so it should at the very least be worth giving it a try. If you want to write truly platform-independent makefiles, GNU make is about the best bet there is.