同意刘老师的解答，make用作系动词后面只接名词作表语（Ln）。

make用作系动词在《牛津高阶英汉双解词典》中分为以下四种：

[Ln] be or become (sth) through development; turn out to be 演变成（某事物）; 结果是: 

If you train hard, you'll make a good footballer. 你要刻苦训练就能成为优秀的足球运动员。

He'll never make an actor. 他决当不成演员。

She would have made an excellent teacher. 她本可以成为杰出的教师。

[Ln] serve or function as (sth); constitute 用作（某事物）; 起（某事物）的作用; 组成; 构成: 

That will make a good ending to the book. 那就成了这本书很好的结尾。

This hall would make an excellent theatre. 这座大厅可当作极好的剧院。

[Ln] add up to (sth); equal; amount to; constitute 合计等於（某数）; 总计; 构成: 

5 and 7 make 12.  5加7等於12。

A hundred pence make one pound. 一百便士为一镑。

How many members make a quorum? 起码的法定人数是多少? 

His thrillers make enthralling reading. 他的惊险小说引人入胜。

The play makes a splendid evening's entertainment. 这出剧是极好的晚间消遣。

[Ln] count as (sth) 算做（某事物）: 

That makes the tenth time he's failed his driving test! 他驾驶测验不及格, 这次算第十次了!

▲ 但张道真《英语常用动词用法词典》将其作为及物动词。见505-506页上的例句（供网友们参考）：

Why, you would make a good actor. 嗨，你可以成为一个很好的演员。

Tthe ashes from burnt grass make a good grey. 草灰可以成为很好的灰色染料。

Cold tea makes an excellent drink in summer. 在夏天，凉茶是一种很好的饮料。

Two and two make four. 二加二等于四。

One hundred centimeters make one meter. 一百公分就是一公尺。