Index: head/cddl/lib/drti/Makefile
===================================================================
--- head/cddl/lib/drti/Makefile
+++ head/cddl/lib/drti/Makefile
@@ -12,7 +12,6 @@
 # These FILES qualify as libraries for the purpose of LIBRARIES_ONLY.
 .undef LIBRARIES_ONLY
 CFLAGS+= -DIN_BASE
-CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd/spl
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/include
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd
Index: head/cddl/lib/libctf/Makefile
===================================================================
--- head/cddl/lib/libctf/Makefile
+++ head/cddl/lib/libctf/Makefile
@@ -22,7 +22,6 @@
 CFLAGS+=	-DCTF_OLD_VERSIONS
 
 CFLAGS+= -DIN_BASE
-CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd/spl
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/include
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd
Index: head/cddl/lib/libdtrace/Makefile
===================================================================
--- head/cddl/lib/libdtrace/Makefile
+++ head/cddl/lib/libdtrace/Makefile
@@ -67,7 +67,6 @@
 WARNS?=		1
 
 CFLAGS+= -DIN_BASE
-CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd/spl
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/include
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd
Index: head/cddl/usr.bin/ctfconvert/Makefile
===================================================================
--- head/cddl/usr.bin/ctfconvert/Makefile
+++ head/cddl/usr.bin/ctfconvert/Makefile
@@ -31,7 +31,6 @@
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/include
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd
-CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd/spl
 CFLAGS+= -I${SRCTOP}/cddl/compat/opensolaris/include
 CFLAGS+=	-I${SRCTOP}/sys/cddl/compat/opensolaris \
 		-I${SRCTOP}/cddl/compat/opensolaris/include \
Index: head/cddl/usr.bin/ctfdump/Makefile
===================================================================
--- head/cddl/usr.bin/ctfdump/Makefile
+++ head/cddl/usr.bin/ctfdump/Makefile
@@ -12,7 +12,6 @@
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/include
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd
-CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd/spl
 CFLAGS+= -I${SRCTOP}/sys
 CFLAGS+= -I${SRCTOP}/cddl/compat/opensolaris/include
 CFLAGS+=	-I${OPENSOLARIS_USR_DISTDIR} \
Index: head/cddl/usr.bin/ctfmerge/Makefile
===================================================================
--- head/cddl/usr.bin/ctfmerge/Makefile
+++ head/cddl/usr.bin/ctfmerge/Makefile
@@ -29,7 +29,6 @@
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/include
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd
-CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd/spl
 CFLAGS+= -I${SRCTOP}/cddl/compat/opensolaris/include
 CFLAGS+=	-I${SRCTOP}/sys/cddl/compat/opensolaris \
 		-I${SRCTOP}/cddl/compat/opensolaris/include \
Index: head/cddl/usr.sbin/dtrace/Makefile
===================================================================
--- head/cddl/usr.sbin/dtrace/Makefile
+++ head/cddl/usr.sbin/dtrace/Makefile
@@ -14,7 +14,6 @@
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/include
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd
-CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd/spl
 CFLAGS+= -I${SRCTOP}/sys
 CFLAGS+= -I${SRCTOP}/cddl/compat/opensolaris/include
 CFLAGS+=	-I${SRCTOP}/sys/cddl/compat/opensolaris \
Index: head/cddl/usr.sbin/lockstat/Makefile
===================================================================
--- head/cddl/usr.sbin/lockstat/Makefile
+++ head/cddl/usr.sbin/lockstat/Makefile
@@ -12,7 +12,6 @@
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/include
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd
-CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd/spl
 CFLAGS+= -I${SRCTOP}/sys
 CFLAGS+= -I${SRCTOP}/cddl/compat/opensolaris/include
 CFLAGS+= -I${SRCTOP}/sys/cddl/compat/opensolaris
Index: head/cddl/usr.sbin/plockstat/Makefile
===================================================================
--- head/cddl/usr.sbin/plockstat/Makefile
+++ head/cddl/usr.sbin/plockstat/Makefile
@@ -12,7 +12,6 @@
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/include
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd
-CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd/spl
 CFLAGS+= -I${SRCTOP}/sys
 CFLAGS+= -I${SRCTOP}/cddl/compat/opensolaris/include
 CFLAGS+=	-I${SRCTOP}/sys/cddl/compat/opensolaris \
Index: head/cddl/usr.sbin/zfsd/Makefile.common
===================================================================
--- head/cddl/usr.sbin/zfsd/Makefile.common
+++ head/cddl/usr.sbin/zfsd/Makefile.common
@@ -19,7 +19,6 @@
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/include
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd
-CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd/spl
 CFLAGS+= -I${SRCTOP}/sys
 CFLAGS+= -include ${SRCTOP}/sys/contrib/openzfs/include/os/freebsd/spl/sys/ccompile.h
 CFLAGS+= -I${SRCTOP}/cddl/usr.sbin
Index: head/lib/libproc/Makefile
===================================================================
--- head/lib/libproc/Makefile
+++ head/lib/libproc/Makefile
@@ -30,7 +30,6 @@
 LIBADD+=	ctf
 IGNORE_PRAGMA=	YES
 CFLAGS+= -DIN_BASE
-CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd/spl
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/include
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/
 CFLAGS+= -I${SRCTOP}/sys/contrib/openzfs/lib/libspl/include/os/freebsd