Index: head/sys/conf/kmod.mk
===================================================================
--- head/sys/conf/kmod.mk
+++ head/sys/conf/kmod.mk
@@ -99,11 +99,11 @@
 # Add -I paths for system headers.  Individual module makefiles don't
 # need any -I paths for this.  Similar defaults for .PATH can't be
 # set because there are no standard paths for non-headers.
-CFLAGS+=	-I. -I@
+CFLAGS+=	-I. -I${SYSDIR}
 
 # Add -I path for altq headers as they are included via net/if_var.h
 # for example.
-CFLAGS+=	-I@/contrib/altq
+CFLAGS+=	-I${SYSDIR}/contrib/altq
 
 CFLAGS.gcc+=	-finline-limit=${INLINE_LIMIT}
 CFLAGS.gcc+= --param inline-unit-growth=100
@@ -132,12 +132,8 @@
 .endif
 
 .if defined(FIRMWS)
-.if !exists(@)
-${KMOD:S/$/.c/}: @
-.else
-${KMOD:S/$/.c/}: @/tools/fw_stub.awk
-.endif
-	${AWK} -f @/tools/fw_stub.awk ${FIRMWS} -m${KMOD} -c${KMOD:S/$/.c/g} \
+${KMOD:S/$/.c/}: ${SYSDIR}/tools/fw_stub.awk
+	${AWK} -f ${SYSDIR}/tools/fw_stub.awk ${FIRMWS} -m${KMOD} -c${KMOD:S/$/.c/g} \
 	    ${FIRMWARE_LICENSE:C/.+/-l/}${FIRMWARE_LICENSE}
 
 SRCS+=	${KMOD:S/$/.c/}
@@ -216,7 +212,7 @@
 	${OBJCOPY} --strip-debug ${.TARGET}
 .endif
 
-_ILINKS=@ machine
+_ILINKS=machine
 .if ${MACHINE} != ${MACHINE_CPUARCH}
 _ILINKS+=${MACHINE_CPUARCH}
 .endif
@@ -255,8 +251,6 @@
 	@case ${.TARGET:T} in \
 	machine) \
 		path=${SYSDIR}/${MACHINE}/include ;; \
-	@) \
-		path=${SYSDIR} ;; \
 	*) \
 		path=${SYSDIR}/${.TARGET:T}/include ;; \
 	esac ; \
@@ -390,12 +384,8 @@
 .for _src in ${SRCS:M${_srcsrc:T:R}.${_ext}}
 CLEANFILES+=	${_src}
 .if !target(${_src})
-.if !exists(@)
-${_src}: @
-.else
-${_src}: @/tools/makeobjops.awk @/${_srcsrc}
-.endif
-	${AWK} -f @/tools/makeobjops.awk @/${_srcsrc} -${_ext}
+${_src}: ${SYSDIR}/tools/makeobjops.awk ${SYSDIR}/${_srcsrc}
+	${AWK} -f ${SYSDIR}/tools/makeobjops.awk ${SYSDIR}/${_srcsrc} -${_ext}
 .endif
 .endfor # _src
 .endfor # _ext
@@ -403,70 +393,46 @@
 
 .if !empty(SRCS:Mvnode_if.c)
 CLEANFILES+=	vnode_if.c
-.if !exists(@)
-vnode_if.c: @
-.else
-vnode_if.c: @/tools/vnode_if.awk @/kern/vnode_if.src
-.endif
-	${AWK} -f @/tools/vnode_if.awk @/kern/vnode_if.src -c
+vnode_if.c: ${SYSDIR}/tools/vnode_if.awk ${SYSDIR}/kern/vnode_if.src
+	${AWK} -f ${SYSDIR}/tools/vnode_if.awk ${SYSDIR}/kern/vnode_if.src -c
 .endif
 
 .if !empty(SRCS:Mvnode_if.h)
 CLEANFILES+=	vnode_if.h vnode_if_newproto.h vnode_if_typedef.h
-.if !exists(@)
-vnode_if.h vnode_if_newproto.h vnode_if_typedef.h: @
-.else
-vnode_if.h vnode_if_newproto.h vnode_if_typedef.h: @/tools/vnode_if.awk \
-    @/kern/vnode_if.src
-.endif
+vnode_if.h vnode_if_newproto.h vnode_if_typedef.h: ${SYSDIR}/tools/vnode_if.awk \
+    ${SYSDIR}/kern/vnode_if.src
 vnode_if.h: vnode_if_newproto.h vnode_if_typedef.h
-	${AWK} -f @/tools/vnode_if.awk @/kern/vnode_if.src -h
+	${AWK} -f ${SYSDIR}/tools/vnode_if.awk ${SYSDIR}/kern/vnode_if.src -h
 vnode_if_newproto.h:
-	${AWK} -f @/tools/vnode_if.awk @/kern/vnode_if.src -p
+	${AWK} -f ${SYSDIR}/tools/vnode_if.awk ${SYSDIR}/kern/vnode_if.src -p
 vnode_if_typedef.h:
-	${AWK} -f @/tools/vnode_if.awk @/kern/vnode_if.src -q
+	${AWK} -f ${SYSDIR}/tools/vnode_if.awk ${SYSDIR}/kern/vnode_if.src -q
 .endif
 
 .for _i in mii pccard
 .if !empty(SRCS:M${_i}devs.h)
 CLEANFILES+=	${_i}devs.h
-.if !exists(@)
-${_i}devs.h: @
-.else
-${_i}devs.h: @/tools/${_i}devs2h.awk @/dev/${_i}/${_i}devs
-.endif
-	${AWK} -f @/tools/${_i}devs2h.awk @/dev/${_i}/${_i}devs
+${_i}devs.h: ${SYSDIR}/tools/${_i}devs2h.awk ${SYSDIR}/dev/${_i}/${_i}devs
+	${AWK} -f ${SYSDIR}/tools/${_i}devs2h.awk ${SYSDIR}/dev/${_i}/${_i}devs
 .endif
 .endfor # _i
 
 .if !empty(SRCS:Musbdevs.h)
 CLEANFILES+=	usbdevs.h
-.if !exists(@)
-usbdevs.h: @
-.else
-usbdevs.h: @/tools/usbdevs2h.awk @/dev/usb/usbdevs
-.endif
-	${AWK} -f @/tools/usbdevs2h.awk @/dev/usb/usbdevs -h
+usbdevs.h: ${SYSDIR}/tools/usbdevs2h.awk ${SYSDIR}/dev/usb/usbdevs
+	${AWK} -f ${SYSDIR}/tools/usbdevs2h.awk ${SYSDIR}/dev/usb/usbdevs -h
 .endif
 
 .if !empty(SRCS:Musbdevs_data.h)
 CLEANFILES+=	usbdevs_data.h
-.if !exists(@)
-usbdevs_data.h: @
-.else
-usbdevs_data.h: @/tools/usbdevs2h.awk @/dev/usb/usbdevs
-.endif
-	${AWK} -f @/tools/usbdevs2h.awk @/dev/usb/usbdevs -d
+usbdevs_data.h: ${SYSDIR}/tools/usbdevs2h.awk ${SYSDIR}/dev/usb/usbdevs
+	${AWK} -f ${SYSDIR}/tools/usbdevs2h.awk ${SYSDIR}/dev/usb/usbdevs -d
 .endif
 
 .if !empty(SRCS:Macpi_quirks.h)
 CLEANFILES+=	acpi_quirks.h
-.if !exists(@)
-acpi_quirks.h: @
-.else
-acpi_quirks.h: @/tools/acpi_quirks2h.awk @/dev/acpica/acpi_quirks
-.endif
-	${AWK} -f @/tools/acpi_quirks2h.awk @/dev/acpica/acpi_quirks
+acpi_quirks.h: ${SYSDIR}/tools/acpi_quirks2h.awk ${SYSDIR}/dev/acpica/acpi_quirks
+	${AWK} -f ${SYSDIR}/tools/acpi_quirks2h.awk ${SYSDIR}/dev/acpica/acpi_quirks
 .endif
 
 .if !empty(SRCS:Massym.s)
@@ -475,18 +441,12 @@
 .if defined(KERNBUILDDIR)
 genassym.o: opt_global.h
 .endif
-.if !exists(@)
-assym.s:
-.else
-assym.s: @/kern/genassym.sh
-.endif
-	sh @/kern/genassym.sh genassym.o > ${.TARGET}
-.if exists(@)
-genassym.o: @/${MACHINE_CPUARCH}/${MACHINE_CPUARCH}/genassym.c
-.endif
+assym.s: ${SYSDIR}/kern/genassym.sh
+	sh ${SYSDIR}/kern/genassym.sh genassym.o > ${.TARGET}
+genassym.o: ${SYSDIR}/${MACHINE_CPUARCH}/${MACHINE_CPUARCH}/genassym.c
 genassym.o: ${SRCS:Mopt_*.h}
 	${CC} -c ${CFLAGS:N-fno-common} \
-	    @/${MACHINE_CPUARCH}/${MACHINE_CPUARCH}/genassym.c
+	    ${SYSDIR}/${MACHINE_CPUARCH}/${MACHINE_CPUARCH}/genassym.c
 .endif
 
 lint: ${SRCS}
Index: head/sys/modules/linux/Makefile
===================================================================
--- head/sys/modules/linux/Makefile
+++ head/sys/modules/linux/Makefile
@@ -40,10 +40,7 @@
 CLEANFILES=	linux${SFX}_assym.h linux${SFX}_genassym.o
 
 linux${SFX}_assym.h: linux${SFX}_genassym.o
-.if exists(@)
-linux${SFX}_assym.h: @/kern/genassym.sh
-.endif
-	sh @/kern/genassym.sh linux${SFX}_genassym.o > ${.TARGET}
+	sh ${SYSDIR}/kern/genassym.sh linux${SFX}_genassym.o > ${.TARGET}
 
 linux${SFX}_locore.o: linux${SFX}_assym.h assym.s
 	${CC} -c -x assembler-with-cpp -DLOCORE ${CFLAGS} \
Index: head/sys/modules/sound/sound/Makefile
===================================================================
--- head/sys/modules/sound/sound/Makefile
+++ head/sys/modules/sound/sound/Makefile
@@ -1,9 +1,11 @@
 # $FreeBSD$
 
-.PATH: ${.CURDIR}/../../../dev/sound
-.PATH: ${.CURDIR}/../../../dev/sound/pcm
-.PATH: ${.CURDIR}/../../../dev/sound/midi
-.PATH: ${.CURDIR}/../../../dev/sound/isa
+SYSDIR?=${.CURDIR}/../../..
+
+.PATH: ${SYSDIR}/dev/sound
+.PATH: ${SYSDIR}/dev/sound/pcm
+.PATH: ${SYSDIR}/dev/sound/midi
+.PATH: ${SYSDIR}/dev/sound/isa
 
 KMOD=	sound
 SRCS=	device_if.h bus_if.h isa_if.h pci_if.h opt_isa.h
@@ -19,26 +21,14 @@
 SRCS+=	mixer.c sndstat.c sound.c unit.c vchan.c
 SRCS+=	midi.c mpu401.c sequencer.c
 
-.if !exists(@)
-feeder_eq_gen.h:	@
-.else
-feeder_eq_gen.h:	@/tools/sound/feeder_eq_mkfilter.awk
-.endif
-	${AWK} -f @/tools/sound/feeder_eq_mkfilter.awk -- ${FEEDER_EQ_PRESETS} > ${.TARGET}
+feeder_eq_gen.h:	${SYSDIR}/tools/sound/feeder_eq_mkfilter.awk
+	${AWK} -f ${SYSDIR}/tools/sound/feeder_eq_mkfilter.awk -- ${FEEDER_EQ_PRESETS} > ${.TARGET}
 
-.if !exists(@)
-feeder_rate_gen.h:	@
-.else
-feeder_rate_gen.h:	@/tools/sound/feeder_rate_mkfilter.awk
-.endif
-	${AWK} -f @/tools/sound/feeder_rate_mkfilter.awk -- ${FEEDER_RATE_PRESETS} > ${.TARGET}
+feeder_rate_gen.h:	${SYSDIR}/tools/sound/feeder_rate_mkfilter.awk
+	${AWK} -f ${SYSDIR}/tools/sound/feeder_rate_mkfilter.awk -- ${FEEDER_RATE_PRESETS} > ${.TARGET}
 
-.if !exists(@)
-snd_fxdiv_gen.h:	@
-.else
-snd_fxdiv_gen.h:	@/tools/sound/snd_fxdiv_gen.awk
-.endif
-	${AWK} -f @/tools/sound/snd_fxdiv_gen.awk -- > ${.TARGET}
+snd_fxdiv_gen.h:	${SYSDIR}/tools/sound/snd_fxdiv_gen.awk
+	${AWK} -f ${SYSDIR}/tools/sound/snd_fxdiv_gen.awk -- > ${.TARGET}
 
 CLEANFILES+=	feeder_eq_gen.h feeder_rate_gen.h snd_fxdiv_gen.h
 
Index: head/sys/modules/svr4/Makefile
===================================================================
--- head/sys/modules/svr4/Makefile
+++ head/sys/modules/svr4/Makefile
@@ -14,16 +14,13 @@
 CLEANFILES=	svr4_assym.h svr4_genassym.o
 
 svr4_assym.h: svr4_genassym.o
-.if exists(@)
-svr4_assym.h: @/kern/genassym.sh
-.endif
-	sh @/kern/genassym.sh svr4_genassym.o > ${.TARGET}
+	sh ${SYSDIR}/kern/genassym.sh svr4_genassym.o > ${.TARGET}
 
 svr4_locore.o: svr4_locore.s svr4_assym.h
 	${CC} -c -x assembler-with-cpp -DLOCORE ${CFLAGS} \
 		${.IMPSRC} -o ${.TARGET}
 
-svr4_genassym.o: svr4_genassym.c svr4.h @ machine
+svr4_genassym.o: svr4_genassym.c svr4.h
 	${CC} -c ${CFLAGS:N-fno-common} ${.IMPSRC}
 
 .if !defined(KERNBUILDDIR) && defined(DEBUG)
Index: head/sys/modules/vmm/Makefile
===================================================================
--- head/sys/modules/vmm/Makefile
+++ head/sys/modules/vmm/Makefile
@@ -58,16 +58,10 @@
 CLEANFILES=	vmx_assym.h vmx_genassym.o svm_assym.h svm_genassym.o
 
 vmx_assym.h:    vmx_genassym.o
-.if exists(@)
-vmx_assym.h:    @/kern/genassym.sh
-.endif
-	sh @/kern/genassym.sh vmx_genassym.o > ${.TARGET}
+	sh ${SYSDIR}/kern/genassym.sh vmx_genassym.o > ${.TARGET}
 
 svm_assym.h:    svm_genassym.o
-.if exists(@)
-svm_assym.h:    @/kern/genassym.sh
-.endif
-	sh @/kern/genassym.sh svm_genassym.o > ${.TARGET}
+	sh ${SYSDIR}/kern/genassym.sh svm_genassym.o > ${.TARGET}
 
 vmx_support.o:
 	${CC} -c -x assembler-with-cpp -DLOCORE ${CFLAGS} \