diff --git a/Makefile b/Makefile
index ea1866ad4f..cc92b82016 100644
--- a/Makefile
+++ b/Makefile
@@ -1,45 +1,24 @@
 ############################################################################
 # Makefile
 #
-#   Copyright (C) 2012, 2018 Gregory Nutt. All rights reserved.
-#   Author: Gregory Nutt <gnutt@nuttx.org>
+# Licensed to the Apache Software Foundation (ASF) under one or more
+# contributor license agreements.  See the NOTICE file distributed with
+# this work for additional information regarding copyright ownership.  The
+# ASF licenses this file to you under the Apache License, Version 2.0 (the
+# "License"); you may not use this file except in compliance with the
+# License.  You may obtain a copy of the License at
 #
-# Redistribution and use in source and binary forms, with or without
-# modification, are permitted provided that the following conditions
-# are met:
+#   http://www.apache.org/licenses/LICENSE-2.0
 #
-# 1. Redistributions of source code must retain the above copyright
-#    notice, this list of conditions and the following disclaimer.
-# 2. Redistributions in binary form must reproduce the above copyright
-#    notice, this list of conditions and the following disclaimer in
-#    the documentation and/or other materials provided with the
-#    distribution.
-# 3. Neither the name NuttX nor the names of its contributors may be
-#    used to endorse or promote products derived from this software
-#    without specific prior written permission.
-#
-# THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
-# "AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
-# LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS
-# FOR A PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE
-# COPYRIGHT OWNER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT,
-# INCIDENTAL, SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING,
-# BUT NOT LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS
-# OF USE, DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED
-# AND ON ANY THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT
-# LIABILITY, OR TORT (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN
-# ANY WAY OUT OF THE USE OF THIS SOFTWARE, EVEN IF ADVISED OF THE
-# POSSIBILITY OF SUCH DAMAGE.
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS, WITHOUT
+# WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.  See the
+# License for the specific language governing permissions and limitations
+# under the License.
 #
 ############################################################################
 
-# This is a top-level "kludge" Makefile that just includes the correct
-# Makefile.  If you already know the Makefile that you want, you can skip
-# this nonsense using:
-#
-#   make -f tools/Makefile.unix, OR
-#   make -f tools/Makefile.win
-#
+# Check if the system has been configured
 
 ifeq ($(wildcard .config),)
 .DEFAULT default:
@@ -47,6 +26,16 @@ ifeq ($(wildcard .config),)
 	@echo "  tools/configure.sh <target>"
 else
 include .config
+
+# Build any necessary tools needed early in the build.
+# incdir - Is needed immediately by all Make.defs file.
+
+TOPDIR := ${shell echo $(CURDIR) | sed -e 's/ /\\ /g'}
+DUMMY  := ${shell $(MAKE) -C tools -f Makefile.host incdir \
+          INCDIR="$(TOPDIR)/tools/incdir.sh"}
+
+# Include the correct Makefile for the selected architecture.
+
 ifeq ($(CONFIG_WINDOWS_NATIVE),y)
 include tools/Makefile.win
 else
diff --git a/tools/Makefile.unix b/tools/Makefile.unix
index 8a69b54ffc..f21e0c2ab8 100644
--- a/tools/Makefile.unix
+++ b/tools/Makefile.unix
@@ -355,11 +355,6 @@ clean_context:
 
 include tools/LibTargets.mk
 
-# Build the incdir tools need for all builds
-
-tools/incdir$(HOSTEXEEXT):
-	$(Q) $(MAKE) -C tools -f Makefile.host TOPDIR="$(TOPDIR)" incdir$(HOSTEXEEXT)
-
 # pass1 and pass2
 #
 # If the 2 pass build option is selected, then this pass1 target is
@@ -370,9 +365,9 @@ tools/incdir$(HOSTEXEEXT):
 # is an archive.  Exactly what is performed during pass1 or what it generates
 # is unknown to this makefile unless CONFIG_PASS1_OBJECT is defined.
 
-pass1: tools/incdir$(HOSTEXEEXT) $(USERLIBS)
+pass1: $(USERLIBS)
 
-pass2: tools/incdir$(HOSTEXEEXT) $(NUTTXLIBS)
+pass2: $(NUTTXLIBS)
 
 # $(BIN)
 #
diff --git a/tools/Makefile.win b/tools/Makefile.win
index 0d77231636..68cb0bd7c3 100644
--- a/tools/Makefile.win
+++ b/tools/Makefile.win
@@ -330,13 +330,6 @@ clean_context:
 # execution will then be built from those libraries.  The following targets
 # build those libraries.
 
-include tools/LibTargets.mk
-
-# Build the incdir tools need for all builds
-
-tools\incdir$(HOSTEXEEXT):
-	$(Q) $(MAKE) -C tools -f Makefile.host TOPDIR="$(TOPDIR)" incdir$(HOSTEXEEXT)
-
 # pass1 and pass2
 #
 # If the 2 pass build option is selected, then this pass1 target is
@@ -347,9 +340,9 @@ tools\incdir$(HOSTEXEEXT):
 # is an archive.  Exactly what is performed during pass1 or what it generates
 # is unknown to this makefile unless CONFIG_PASS1_OBJECT is defined.
 
-pass1: tools\incdir$(HOSTEXEEXT) $(USERLIBS)
+pass1: $(USERLIBS)
 
-pass2: tools\incdir$(HOSTEXEEXT) $(NUTTXLIBS)
+pass2: $(NUTTXLIBS)
 
 # $(BIN)
 #