diff -Nur work.orig/usr.bin/kdump/Makefile work/usr.bin/kdump/Makefile
--- work.orig/usr.bin/kdump/Makefile	2012-07-12 13:24:01.000000000 +0900
+++ work/usr.bin/kdump/Makefile	2012-07-16 03:54:14.000000000 +0900
@@ -21,7 +21,7 @@
 
 ioctl.c: mkioctls
 	env CPP="${CPP}" \
-	   sh ${.CURDIR}/mkioctls ${DESTDIR}/usr/include > ${.TARGET}
+	   sh ${.CURDIR}/mkioctls ${.CURDIR}/../../include > ${.TARGET}
 
 kdump_subr.c: mksubr
 	sh ${.CURDIR}/mksubr ${DESTDIR}/usr/include > ${.TARGET}
diff -Nur work.orig/usr.bin/truss/Makefile work/usr.bin/truss/Makefile
--- work.orig/usr.bin/truss/Makefile	2012-07-12 13:24:03.000000000 +0900
+++ work/usr.bin/truss/Makefile	2012-07-16 03:54:40.000000000 +0900
@@ -24,7 +24,7 @@
 
 ioctl.c: ${.CURDIR}/../kdump/mkioctls
 	env CPP="${CPP}" \
-	    sh ${.CURDIR}/../kdump/mkioctls ${DESTDIR}/usr/include > ${.TARGET}
+	    sh ${.CURDIR}/../kdump/mkioctls ${.CURDIR}/../../include > ${.TARGET}
 
 .if ${MACHINE_CPUARCH} == "i386"
 SRCS+=	i386-linux.c linux_syscalls.h