does not need -I${NETBSDSRCDIR}/sys/dist/ipf here, the include files are installed in /usr/include/netinetdiff -r1.6 -r1.7 src/usr.sbin/pf/ftp-proxy/Makefile
(plunky)
--- src/usr.sbin/pf/ftp-proxy/Makefile 2011/02/04 00:19:52 1.6
+++ src/usr.sbin/pf/ftp-proxy/Makefile 2012/09/15 17:46:25 1.7
@@ -1,4 +1,4 @@
-# $NetBSD: Makefile,v 1.6 2011/02/04 00:19:52 rmind Exp $
+# $NetBSD: Makefile,v 1.7 2012/09/15 17:46:25 plunky Exp $
# $OpenBSD: Makefile,v 1.3 2006/11/26 11:31:13 deraadt Exp $
PROG= ftp-proxy
@@ -23,7 +23,7 @@
# IP Filter support
.if (${MKIPFILTER} != "no")
SRCS+= ipf.c
-CPPFLAGS+=-I${NETBSDSRCDIR}/sys/dist/ipf -DWITH_IPF
+CPPFLAGS+=-DWITH_IPF
.endif
BINDIR= /usr/sbin