Index: lib/libc/Makefile
===================================================================
--- lib/libc/Makefile
+++ lib/libc/Makefile
@@ -36,7 +36,7 @@
 .endif
 SHLIB_LDSCRIPT_LINKS=libxnet.so
 WARNS?=	2
-CFLAGS+=-I${LIBC_SRCTOP}/include -I${LIBC_SRCTOP}/../../include
+CFLAGS+=-I${LIBC_SRCTOP}/include -I${SRCTOP}/include
 CFLAGS+=-I${LIBC_SRCTOP}/${LIBC_ARCH}
 .if ${MK_NLS} != "no"
 CFLAGS+=-DNLS
Index: lib/libc/aarch64/string/Makefile.inc
===================================================================
--- lib/libc/aarch64/string/Makefile.inc
+++ lib/libc/aarch64/string/Makefile.inc
@@ -4,7 +4,7 @@
 # https://git.linaro.org/toolchain/cortex-strings.git
 #
 
-.PATH: ${LIBC_SRCTOP}/../../contrib/cortex-strings/src/aarch64
+.PATH: ${SRCTOP}/contrib/cortex-strings/src/aarch64
 
 MDSRCS+=memchr.S \
 	memcmp.S \
Index: lib/libc/arm/aeabi/Makefile.inc
===================================================================
--- lib/libc/arm/aeabi/Makefile.inc
+++ lib/libc/arm/aeabi/Makefile.inc
@@ -21,7 +21,7 @@
 # libc. This causes issues when other parts of libc call these functions.
 # We work around this by including these functions in libc but mark them as
 # hidden so users of libc will not pick up these versions.
-.PATH: ${LIBC_SRCTOP}/../../contrib/compiler-rt/lib/builtins/arm
+.PATH: ${SRCTOP}/contrib/compiler-rt/lib/builtins/arm
 
 SRCS+=	aeabi_memcmp.S		\
 	aeabi_memcpy.S		\
Index: lib/libc/capability/Makefile.inc
===================================================================
--- lib/libc/capability/Makefile.inc
+++ lib/libc/capability/Makefile.inc
@@ -1,7 +1,7 @@
 # $FreeBSD$
 
 # capability sources
-.PATH: ${LIBC_SRCTOP}/../../sys/kern ${LIBC_SRCTOP}/capability
+.PATH: ${SRCTOP}/sys/kern ${LIBC_SRCTOP}/capability
 
 SRCS+=	subr_capability.c
 
Index: lib/libc/gdtoa/Makefile.inc
===================================================================
--- lib/libc/gdtoa/Makefile.inc
+++ lib/libc/gdtoa/Makefile.inc
@@ -10,11 +10,11 @@
 
 SYM_MAPS+=${LIBC_SRCTOP}/gdtoa/Symbol.map
 
-CFLAGS+=-I${LIBC_SRCTOP}/../../contrib/gdtoa
+CFLAGS+=-I${SRCTOP}/contrib/gdtoa
 
 .for src in ${GDTOASRCS}
 MISRCS+=gdtoa_${src}
 CLEANFILES+=gdtoa_${src}
-gdtoa_${src}: ${LIBC_SRCTOP}/../../contrib/gdtoa/${src} .NOMETA
+gdtoa_${src}: ${SRCTOP}/contrib/gdtoa/${src} .NOMETA
 	ln -sf ${.ALLSRC} ${.TARGET}
 .endfor
Index: lib/libc/gen/Makefile.inc
===================================================================
--- lib/libc/gen/Makefile.inc
+++ lib/libc/gen/Makefile.inc
@@ -152,11 +152,11 @@
 	unvis-compat.c
 .endif
 
-.PATH: ${LIBC_SRCTOP}/../../contrib/libc-pwcache
+.PATH: ${SRCTOP}/contrib/libc-pwcache
 SRCS+=	pwcache.c pwcache.h
 
-.PATH: ${LIBC_SRCTOP}/../../contrib/libc-vis
-CFLAGS+=	-I${LIBC_SRCTOP}/../../contrib/libc-vis
+.PATH: ${SRCTOP}/contrib/libc-vis
+CFLAGS+=	-I${SRCTOP}/contrib/libc-vis
 SRCS+=	unvis.c vis.c
 
 MISRCS+=modf.c
Index: lib/libc/iconv/Makefile.inc
===================================================================
--- lib/libc/iconv/Makefile.inc
+++ lib/libc/iconv/Makefile.inc
@@ -22,5 +22,5 @@
 SYM_MAPS+= ${LIBC_SRCTOP}/iconv/Symbol.map
 
 .if ${MK_ICONV} == yes
-.include "${LIBC_SRCTOP}/../libc_nonshared/Makefile.iconv"
+.include "${LIBC_SRCTOP:H}/libc_nonshared/Makefile.iconv"
 .endif
Index: lib/libc/md/Makefile.inc
===================================================================
--- lib/libc/md/Makefile.inc
+++ lib/libc/md/Makefile.inc
@@ -1,5 +1,5 @@
 # $FreeBSD$
 
-.PATH: ${LIBC_SRCTOP}/../libmd
+.PATH: ${SRCTOP}/lib/libmd
 
 SRCS+=	md5c.c
Index: lib/libc/posix1e/Makefile.inc
===================================================================
--- lib/libc/posix1e/Makefile.inc
+++ lib/libc/posix1e/Makefile.inc
@@ -5,7 +5,7 @@
 CFLAGS+=-D_ACL_PRIVATE
 
 # Copy kern/subr_acl_nfs4.c to the libc object directory.
-subr_acl_nfs4.c: ${LIBC_SRCTOP}/../../sys/kern/subr_acl_nfs4.c
+subr_acl_nfs4.c: ${SRCTOP}/sys/kern/subr_acl_nfs4.c
 	cat ${.ALLSRC} > ${.TARGET}
 
 SRCS+=	acl_branding.c			\
Index: lib/libc/resolv/Makefile.inc
===================================================================
--- lib/libc/resolv/Makefile.inc
+++ lib/libc/resolv/Makefile.inc
@@ -9,4 +9,4 @@
 
 SYM_MAPS+= ${LIBC_SRCTOP}/resolv/Symbol.map
 
-CFLAGS+=-I${LIBC_SRCTOP}/../libmd
+CFLAGS+=-I${SRCTOP}/lib/libmd
Index: lib/libc/stdlib/jemalloc/Makefile.inc
===================================================================
--- lib/libc/stdlib/jemalloc/Makefile.inc
+++ lib/libc/stdlib/jemalloc/Makefile.inc
@@ -9,18 +9,18 @@
 
 SYM_MAPS+=${LIBC_SRCTOP}/stdlib/jemalloc/Symbol.map
 
-CFLAGS+=-I${LIBC_SRCTOP}/../../contrib/jemalloc/include
+CFLAGS+=-I${SRCTOP}/contrib/jemalloc/include
 
 .for src in ${JEMALLOCSRCS}
 MISRCS+=jemalloc_${src}
 CLEANFILES+=jemalloc_${src}
-jemalloc_${src}: ${LIBC_SRCTOP}/../../contrib/jemalloc/src/${src} .NOMETA
+jemalloc_${src}: ${SRCTOP}/contrib/jemalloc/src/${src} .NOMETA
 	ln -sf ${.ALLSRC} ${.TARGET}
 .endfor
 
 MAN+=jemalloc.3
 CLEANFILES+=jemalloc.3
-jemalloc.3: ${LIBC_SRCTOP}/../../contrib/jemalloc/doc/jemalloc.3 .NOMETA
+jemalloc.3: ${SRCTOP}/contrib/jemalloc/doc/jemalloc.3 .NOMETA
 	ln -sf ${.ALLSRC} ${.TARGET}
 
 MLINKS+= \
Index: lib/libc/stdtime/Makefile.inc
===================================================================
--- lib/libc/stdtime/Makefile.inc
+++ lib/libc/stdtime/Makefile.inc
@@ -1,15 +1,15 @@
 #	Makefile.inc,v 1.2 1994/09/13 21:26:01 wollman Exp
 # $FreeBSD$
 
-.PATH:	${LIBC_SRCTOP}/stdtime ${LIBC_SRCTOP}/../locale \
-	${LIBC_SRCTOP}/../../contrib/tzcode/stdtime
+.PATH:	${LIBC_SRCTOP}/stdtime ${LIBC_SRCTOP:H}/locale \
+	${SRCTOP}/contrib/tzcode/stdtime
 
 SRCS+=	asctime.c difftime.c localtime.c strftime.c strptime.c timelocal.c \
 	time32.c
 
 SYM_MAPS+= ${LIBC_SRCTOP}/stdtime/Symbol.map
 
-CFLAGS+= -I${LIBC_SRCTOP}/../../contrib/tzcode/stdtime -I${LIBC_SRCTOP}/stdtime
+CFLAGS+= -I${SRCTOP}/contrib/tzcode/stdtime -I${LIBC_SRCTOP}/stdtime
 
 CFLAGS.localtime.c= -fwrapv
 
Index: lib/libc/string/Makefile.inc
===================================================================
--- lib/libc/string/Makefile.inc
+++ lib/libc/string/Makefile.inc
@@ -2,7 +2,7 @@
 # $FreeBSD$
 
 .PATH: ${LIBC_SRCTOP}/${LIBC_ARCH}/string ${LIBC_SRCTOP}/string
-.PATH: ${LIBC_SRCTOP}/../../sys/libkern
+.PATH: ${SRCTOP}/sys/libkern
 
 CFLAGS+= -I${LIBC_SRCTOP}/locale
 
Index: lib/libc/sys/Makefile.inc
===================================================================
--- lib/libc/sys/Makefile.inc
+++ lib/libc/sys/Makefile.inc
@@ -6,7 +6,7 @@
 
 # Include the generated makefile containing the *complete* list
 # of syscall names in MIASM.
-.include "${LIBC_SRCTOP}/../../sys/sys/syscall.mk"
+.include "${SRCTOP}/sys/sys/syscall.mk"
 
 # Include machine dependent definitions.
 #