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Full Idea
If we say 'being a child of our parent's sibling makes him your first cousin', that can be paraphrased using 'because', and this is the 'because' of conceptual explanation: the second part elucidates the sense of the first part.
Gist of Idea
The idea of 'making' can be mere conceptual explanation (like 'because')
Source
Wolfgang Künne (Conceptions of Truth [2003], 3.5.2)
Book Ref
Künne,Wolfgang: 'Conceptions of Truth' [OUP 2005], p.155
A Reaction
Fans of truth-making are certainly made uncomfortable by talk of 'what makes this a good painting' or 'this made my day'. They need a bit more sharpness to the concept of 'making' a truth.