prefix=/usr
exec_prefix=${prefix}
libdir="${exec_prefix}/white space/lib"
includedir="${prefix}/white space/include"

Name: Whitespace test
Description: Dummy pkgconfig test package for testing pkgconfig
Version: 1.0.0
Requires:
Libs: -L${libdir} -lfoo\ bar "-lbar baz" -r:foo 
Cflags: -I${includedir} -I$(top_builddir) -Iinclude\ dir "-Iother include dir" -Dlala=misc