Initially Measse and Makar were going to be warrior Valar who sparred with Tulkas and hated how he was never serious during a fight. Makar seemed more bitter to Tulkas than Measse but eventually Tolkien dropped this idea, but ICE MERP could have used their names and incorporated them into the game just like any other Lost Tale name. A prime example of this would be Lungorthin, Tevildo, etc. Also other former Valar such as Salmar, Eonwe, Thorondor, Ilmare, Uinen or Osse had been re-imagined as lesser Maiar by Tolkien himself. The last Trace of Makar and Measse in the published Silmarillion was the mentioning of an unnamed Guard Manwe sent to ward the northern Pelori, a position originally held by the Warrior-gods.