Use <bsd.klinks.mk> to create MD include dir symlinks.

sys/arch/arc/stand/boot/Makefile

@@ -1,4 +1,4 @@
-# $NetBSD: Makefile,v 1.6 2006/08/28 13:42:39 tsutsui Exp $
+# $NetBSD: Makefile,v 1.7 2009/03/15 13:57:57 tsutsui Exp $
 
 .include <bsd.own.mk>
 .include <bsd.sys.mk>	# for ${HOST_SH}
@@ -34,21 +34,6 @@ CPPFLAGS+= -DNETBSD_VERS='"${NETBSD_VERS}"'
 LDSCRIPT=  ${S}/arch/mips/conf/stand.ldscript
 TEXTADDR=  0x80f00000
 
-.if !make(obj) && !make(clean) && !make(cleandir)
-.BEGIN: machine mips
-.NOPATH: machine mips
-
-machine::
-	-rm -f $@
-	ln -s ${S}/arch/${MACHINE}/include $@
-
-mips::
-	-rm -f $@
-	ln -s ${S}/arch/mips/include $@
-.endif
-
-CLEANFILES+= machine mips
-
 # if there is a 'version' file, add rule for vers.c and add it to SRCS
 # and CLEANFILES
 .if exists(version)
@@ -89,4 +74,5 @@ ${PROG}: ${OBJS} ${LIBS}
 
 CLEANFILES+=	${PROG}.elf ${PROG}.map
 
+.include <bsd.klinks.mk>
 .include <bsd.prog.mk>