Index: head/include/Makefile
===================================================================
--- head/include/Makefile
+++ head/include/Makefile
@@ -143,7 +143,7 @@
 		rm -f ${SDESTDIR}${INCLUDEDIR}/$i; \
 	fi
 .endfor
-	mtree -deU ${MTREE_FOLLOWS_SYMLINKS} \
+	mtree -deU ${NO_ROOT:D-W} ${MTREE_FOLLOWS_SYMLINKS} \
 	    -f ${SRCTOP}/etc/mtree/BSD.include.dist \
 	    -p ${SDESTDIR}${INCLUDEDIR} > /dev/null