(defun untab-all ()
  (unless (member major-mode '(makefile-gmake-mode
                               makefile-mode) ) ; exceptions
    (untabify (point-min) (point-max)))
  nil) ; tell "did not write buffer to disk"

(setq-default tab-width 3)

(setq-default indent-tabs-mode nil)

(provide 'tabs)