Open TARGETS File
TARGETS extension files are cataloged as development files, included with MSBuild.
More about MSBuild
MSBuild is the project build platform for Microsoft Visual Studio.
MSBuild is a free and open source build toolkit for managed code and native C++ code and was part of the .NET Framework.
It is important to note that Visual Studio depends on MSBuild, however this dependency is not true in the opposite direction.
MSBuild, within Visual Studio, is part of an integrated development environment with which the developer can create and develop software projects, such as web and mobile applications, sites or web services in environments compatible with the .NET platform.
The TARGETS file contains elements, properties, tasks, and targets for common programming scenarios.
The TARGETS file can be referenced and imported by Visual Studio projects.
For example, the 'Microsoft.VisualBasic.Targets' file defines the standard build process steps for a Visual Basic project.