diff --git a/tools/Config.mk b/tools/Config.mk
index 39eb4dd63e..1e163ce03c 100644
--- a/tools/Config.mk
+++ b/tools/Config.mk
@@ -179,10 +179,10 @@ ifeq ($(CONFIG_WINDOWS_NATIVE),y)
   INCDIR ?= "$(TOPDIR)\tools\incdir.bat"
 else ifeq ($(CONFIG_CYGWIN_WINTOOL),y)
   DEFINE ?= "$(TOPDIR)/tools/define.sh" -w
-  INCDIR ?= "$(TOPDIR)/tools/incdir.sh" -w
+  INCDIR ?= "$(TOPDIR)/tools/incdir$(HOSTEXEEXT)" -w
 else
   DEFINE ?= "$(TOPDIR)/tools/define.sh"
-  INCDIR ?= "$(TOPDIR)/tools/incdir.sh"
+  INCDIR ?= "$(TOPDIR)/tools/incdir$(HOSTEXEEXT)"
 endif
 
 # PREPROCESS - Default macro to run the C pre-processor
diff --git a/tools/Makefile.unix b/tools/Makefile.unix
index 35c457996b..f689d5c82b 100644
--- a/tools/Makefile.unix
+++ b/tools/Makefile.unix
@@ -1,36 +1,20 @@
 ############################################################################
 # tools/Makefile.unix
 #
-#   Copyright (C) 2007-2012, 2014-2015, 2018-2019 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.
 #
 ############################################################################
 
@@ -371,6 +355,11 @@ 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
@@ -381,9 +370,9 @@ include tools/LibTargets.mk
 # 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: $(USERLIBS)
+pass1: tools/incdir$(HOSTEXEEXT) $(USERLIBS)
 
-pass2: $(NUTTXLIBS)
+pass2: tools/incdir$(HOSTEXEEXT) $(NUTTXLIBS)
 
 # $(BIN)
 #
diff --git a/tools/Makefile.win b/tools/Makefile.win
index ca07b233cd..fdc10cf433 100644
--- a/tools/Makefile.win
+++ b/tools/Makefile.win
@@ -1,35 +1,20 @@
 ############################################################################
 # tools/Makefile.win
 #
-#   Copyright (C) 2012, 2015, 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.
 #
 ############################################################################
 
@@ -347,6 +332,11 @@ 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
@@ -357,9 +347,9 @@ include tools/LibTargets.mk
 # 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: $(USERLIBS)
+pass1: tools\incdir$(HOSTEXEEXT) $(USERLIBS)
 
-pass2: $(NUTTXLIBS)
+pass2: tools\incdir$(HOSTEXEEXT) $(NUTTXLIBS)
 
 # $(BIN)
 #