diff --git a/usr.sbin/makefs/ffs.c b/usr.sbin/makefs/ffs.c
--- a/usr.sbin/makefs/ffs.c
+++ b/usr.sbin/makefs/ffs.c
@@ -591,6 +591,51 @@
 	return (fsopts->fd);
 }
 
+static void
+ffs_add_size(fsinfo_t *fsopts, size_t file_len)
+{
+	ffs_opt_t	*ffs_opts = fsopts->fs_specific;
+	size_t		indir_blocks, fs_inopb;
+	int		indir_level;
+
+	if (file_len < ffs_opts->fsize +
+	    (UFS_NDADDR - 1) * (size_t)ffs_opts->bsize) {
+		fsopts->size += roundup(file_len, ffs_opts->fsize);
+		return;
+	}
+
+	if (file_len <= UFS_NDADDR * (size_t)ffs_opts->bsize) {
+		fsopts->size += roundup(file_len, ffs_opts->bsize);
+		return;
+	}
+
+	/* We do not fit into direct blocks, count indirect blocks */
+	indir_blocks = howmany(file_len - UFS_NDADDR * (size_t)ffs_opts->bsize,
+	    ffs_opts->bsize);
+	fs_inopb = (size_t)ffs_opts->bsize / ((ffs_opts->version <= 1) ?
+	    DINODE1_SIZE : DINODE2_SIZE);
+
+	indir_level = 0;
+	while (indir_blocks > 1 && indir_level < 3) {
+		/* one indirect block is stored in di_ib[] */
+		indir_blocks = howmany(indir_blocks, fs_inopb) - 1;
+		fsopts->size += ffs_opts->bsize * indir_blocks;
+		indir_level++;
+	}
+
+	/* Top-level indirection block */
+	assert(indir_blocks == 1);
+	fsopts->size += ffs_opts->bsize;
+	if (debug & DEBUG_FS_SIZE_DIR_NODE) {
+		printf("ffs_size_dir: size %lld, using %d levels of indirect "
+		    "blocks\n", (long long)file_len, indir_level);
+	}
+	/*
+	 * If the file is big enough to use indirect blocks,
+	 * we allocate bsize block for trailing data.
+	 */
+	fsopts->size += roundup(file_len, ffs_opts->bsize);
+}
 
 static void
 ffs_size_dir(fsnode *root, fsinfo_t *fsopts)
@@ -622,20 +667,6 @@
 		    e, tmpdir.d_namlen, this, curdirsize);		\
 } while (0);
 
-#define	ADDSIZE(x) do {							\
-	if ((size_t)(x) < UFS_NDADDR * (size_t)ffs_opts->bsize) {	\
-		fsopts->size += roundup((x), ffs_opts->fsize);		\
-	} else {							\
-		/* Count space consumed by indirecttion blocks. */	\
-		fsopts->size +=	ffs_opts->bsize *			\
-		    (howmany((x), UFS_NDADDR * ffs_opts->bsize) - 1);	\
-		/*							\
-		 * If the file is big enough to use indirect blocks,	\
-		 * we allocate bsize block for trailing data.		\
-		 */							\
-		fsopts->size += roundup((x), ffs_opts->bsize);		\
-	}								\
-} while (0);
 
 	curdirsize = 0;
 	for (node = root; node != NULL; node = node->next) {
@@ -652,7 +683,7 @@
 				    (long long)node->inode->st.st_size);
 			fsopts->inodes++;
 			if (node->type == S_IFREG)
-				ADDSIZE(node->inode->st.st_size);
+				ffs_add_size(fsopts, node->inode->st.st_size);
 			if (node->type == S_IFLNK) {
 				size_t slen;
 
@@ -660,13 +691,13 @@
 				if (slen >= (ffs_opts->version == 1 ?
 						UFS1_MAXSYMLINKLEN :
 						UFS2_MAXSYMLINKLEN))
-					ADDSIZE(slen);
+					ffs_add_size(fsopts, slen);
 			}
 		}
 		if (node->type == S_IFDIR)
 			ffs_size_dir(node->child, fsopts);
 	}
-	ADDSIZE(curdirsize);
+	ffs_add_size(fsopts, curdirsize);
 
 	if (debug & DEBUG_FS_SIZE_DIR)
 		printf("ffs_size_dir: exit: size %lld inodes %lld\n",