Exactly. Don't forget that as well as being legally permitted to require employees to make up time, you are also legally permitted to say to the employee, "No. You may not have that time off. You'll have to take it another time".
There is a two week period in our year where the only way anyone on my team is allowed to take time off is if someone dies or the employee is in the hospital. The only reason I was allowed time off to go to my brother's wedding, six states away, was that the two week period ended on a Wednesday and I asked for Friday off.
You are in control, not the employees.

