Index: head/usr.sbin/makefs/Makefile
===================================================================
--- head/usr.sbin/makefs/Makefile	(revision 307922)
+++ head/usr.sbin/makefs/Makefile	(revision 307923)
@@ -1,41 +1,43 @@
 #	$FreeBSD$
 
+SRCDIR:=${.PARSEDIR:tA}
+
 .include <src.opts.mk>
 
 PROG=	makefs
 
-CFLAGS+=-I${.CURDIR}
+CFLAGS+=-I${SRCDIR}
 
 SRCS=	cd9660.c ffs.c \
 	makefs.c \
 	mtree.c \
 	walk.c
 MAN=	makefs.8
 
 WARNS?=	2
 
-.include "${.CURDIR}/cd9660/Makefile.inc"
-.include "${.CURDIR}/ffs/Makefile.inc"
+.include "${SRCDIR}/cd9660/Makefile.inc"
+.include "${SRCDIR}/ffs/Makefile.inc"
 
 CFLAGS+=-DHAVE_STRUCT_STAT_ST_FLAGS=1
 CFLAGS+=-DHAVE_STRUCT_STAT_ST_GEN=1
 
-.PATH: ${.CURDIR}/../../contrib/mtree
-CFLAGS+=-I${.CURDIR}/../../contrib/mtree
+.PATH: ${SRCTOP}/contrib/mtree
+CFLAGS+=-I${SRCTOP}/contrib/mtree
 SRCS+=	getid.c misc.c spec.c
 
-.PATH: ${.CURDIR}/../../contrib/mknod
-CFLAGS+=-I${.CURDIR}/../../contrib/mknod
+.PATH: ${SRCTOP}/contrib/mknod
+CFLAGS+=-I${SRCTOP}/contrib/mknod
 SRCS+=	pack_dev.c
 
-.PATH:	${.CURDIR}/../../sys/ufs/ffs
+.PATH:	${SRCTOP}/sys/ufs/ffs
 SRCS+=	ffs_tables.c
 
-CFLAGS+=	-I${.CURDIR}/../../lib/libnetbsd
+CFLAGS+=	-I${SRCTOP}/lib/libnetbsd
 LIBADD=		netbsd util sbuf
 
 .if ${MK_TESTS} != "no"
 SUBDIR+=	tests
 .endif
 
 .include <bsd.prog.mk>
Index: head/usr.sbin/makefs/cd9660/Makefile.inc
===================================================================
--- head/usr.sbin/makefs/cd9660/Makefile.inc	(revision 307922)
+++ head/usr.sbin/makefs/cd9660/Makefile.inc	(revision 307923)
@@ -1,9 +1,9 @@
 #	$FreeBSD$
 #
 
-.PATH:	${.CURDIR}/cd9660 ${.CURDIR}/../../sys/fs/cd9660/
+.PATH:	${SRCDIR}/cd9660 ${SRCTOP}/sys/fs/cd9660/
 
-CFLAGS+=-I${.CURDIR}/../../sys/fs/cd9660/
+CFLAGS+=-I${SRCTOP}/sys/fs/cd9660/
 
 SRCS+=	cd9660_strings.c cd9660_debug.c cd9660_eltorito.c \
 	cd9660_write.c cd9660_conversion.c iso9660_rrip.c cd9660_archimedes.c
Index: head/usr.sbin/makefs/ffs/Makefile.inc
===================================================================
--- head/usr.sbin/makefs/ffs/Makefile.inc	(revision 307922)
+++ head/usr.sbin/makefs/ffs/Makefile.inc	(revision 307923)
@@ -1,9 +1,9 @@
 #	$FreeBSD$
 #
 
-.PATH:	${.CURDIR}/ffs ${.CURDIR}/../../sys/ufs/ffs
+.PATH:	${SRCDIR}/ffs ${SRCTOP}/sys/ufs/ffs
 
-CFLAGS+=	-I${.CURDIR}/../../sys/ufs/ffs
+CFLAGS+=	-I${SRCTOP}/sys/ufs/ffs
 
 SRCS+=	ffs_alloc.c ffs_balloc.c ffs_bswap.c ffs_subr.c ufs_bmap.c
 SRCS+=	buf.c mkfs.c