[whswhs]

I used BESM, not GURPS, but some of my treatments might be adaptable.

Magic takes the form of mastery of specific effects. Often these effects require knowledge of spells; that is, specific phrases must be spoken, often in Quenya or the Black Speech. Saying the spell or performing the magic can confer the effects of any of the following attributes: Animal Friendship, Art of Distraction, Contamination, Damn Healthy!, Environmental Control, Exorcism, Gun Bunny, Healing, Heightened Awareness, Heightened Senses, Illusion, Invisibility, Kensei, Metamorphosis, Mind Control, Mind Shield, Precognition, Shape Change, Sixth Sense, Spirit Ward, Stealth, Telepathy, or Weapon Attack. Other effects seem to have been known at one time, including Artificial Intelligence and Flight, but are no longer known.

A special case is the effect Energy Bonus. Contrary to the published rules, magic can provide an Energy Bonus, but the bonus can't be used to cast spells; it serves only to increase Stats or Health temporarily.

Dynamic Sorcery is not generally available, but a few extraordinary beings have forms of it; Tom Bombadil is the most noteworthy example.

The attribute Maker can be used to create certain forms of magical effects, even by races who normally don't do magic, such as dwarves.

Maker
Cost: 2 or 3 points/level
Relevant Stat: Soul

Maker works much like Mechanical Genius in standard BESM, but it enhances a crafts skill, such as Architecture, Artisan, Cooking, Performing Arts, Visual Arts, or Writing. It grants bonuses to one skill (for 2 points/level) or all skills (3 points/level). It also permits tasks to be performed far faster or more productively than normal. Finally, it can be used to create Items of Power, though great Items of Power consume some of the power of their makers, as the One Ring consumed much of Sauron's power. (Used with Architecture, it produces Places of Power; used with Performing Arts, it produces Magic, in the form of incantations or magically potent songs.)

Bill Stoddard