diff --git a/arch/arm/src/Makefile b/arch/arm/src/Makefile
index c8c7de57c1..557f84250c 100644
--- a/arch/arm/src/Makefile
+++ b/arch/arm/src/Makefile
@@ -37,10 +37,10 @@ endif
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
diff --git a/arch/arm64/src/Makefile b/arch/arm64/src/Makefile
index 1df237ecd0..5ccb375012 100644
--- a/arch/arm64/src/Makefile
+++ b/arch/arm64/src/Makefile
@@ -23,9 +23,9 @@ include chip/Make.defs
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
diff --git a/arch/avr/src/Makefile b/arch/avr/src/Makefile
index a36f65831b..22d5465791 100644
--- a/arch/avr/src/Makefile
+++ b/arch/avr/src/Makefile
@@ -29,10 +29,10 @@ endif
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
diff --git a/arch/hc/src/Makefile b/arch/hc/src/Makefile
index c0a2d7235f..a96d88ca3f 100644
--- a/arch/hc/src/Makefile
+++ b/arch/hc/src/Makefile
@@ -30,10 +30,10 @@ endif
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
diff --git a/arch/mips/src/Makefile b/arch/mips/src/Makefile
index 986478509c..67437f36a7 100644
--- a/arch/mips/src/Makefile
+++ b/arch/mips/src/Makefile
@@ -27,10 +27,10 @@ endif
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
diff --git a/arch/misoc/src/Makefile b/arch/misoc/src/Makefile
index ca36e02dcf..172fa55722 100644
--- a/arch/misoc/src/Makefile
+++ b/arch/misoc/src/Makefile
@@ -31,10 +31,10 @@ endif
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
diff --git a/arch/or1k/src/Makefile b/arch/or1k/src/Makefile
index c7fb12b676..d0210d1a15 100644
--- a/arch/or1k/src/Makefile
+++ b/arch/or1k/src/Makefile
@@ -29,10 +29,10 @@ endif
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
diff --git a/arch/renesas/src/Makefile b/arch/renesas/src/Makefile
index a1c1396b92..fc8ab64081 100644
--- a/arch/renesas/src/Makefile
+++ b/arch/renesas/src/Makefile
@@ -23,10 +23,10 @@ include chip/Make.defs
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
diff --git a/arch/risc-v/src/Makefile b/arch/risc-v/src/Makefile
index 76c79feb32..fc83e3b82f 100644
--- a/arch/risc-v/src/Makefile
+++ b/arch/risc-v/src/Makefile
@@ -32,9 +32,9 @@ endif
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
diff --git a/arch/risc-v/src/common/supervisor/Make.defs b/arch/risc-v/src/common/supervisor/Make.defs
index 3fbca963e9..11c80358e2 100644
--- a/arch/risc-v/src/common/supervisor/Make.defs
+++ b/arch/risc-v/src/common/supervisor/Make.defs
@@ -24,5 +24,5 @@ CMN_ASRCS += riscv_syscall.S
 CMN_CSRCS += riscv_perform_syscall.c
 CMN_CSRCS += riscv_percpu.c riscv_sbi.c
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common$(DELIM)supervisor}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common$(DELIM)supervisor
 VPATH += common$(DELIM)supervisor
diff --git a/arch/sim/src/Makefile b/arch/sim/src/Makefile
index 43eb20b061..0357923b0b 100644
--- a/arch/sim/src/Makefile
+++ b/arch/sim/src/Makefile
@@ -22,9 +22,9 @@
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
@@ -88,8 +88,8 @@ HOSTCFLAGS = $(ARCHWARNINGS) $(ARCHOPTIMIZATION) \
    $(ARCHCFLAGS) $(HOSTINCLUDES) $(EXTRAFLAGS) -D__SIM__ -pipe \
    -fvisibility=default
 
-HOSTCFLAGS += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)}
-HOSTCFLAGS += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
+HOSTCFLAGS += ${INCDIR_PREFIX}$(ARCH_SRCDIR)
+HOSTCFLAGS += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
 ifeq ($(CONFIG_HOST_MACOS),y)
   HOSTCFLAGS += -Wno-deprecated-declarations
 endif
diff --git a/arch/x86/src/Makefile b/arch/x86/src/Makefile
index 4ec6d2b98d..6f0e3d4fff 100644
--- a/arch/x86/src/Makefile
+++ b/arch/x86/src/Makefile
@@ -27,10 +27,10 @@ endif
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
diff --git a/arch/x86_64/src/Makefile b/arch/x86_64/src/Makefile
index 73e0204841..7c61aa405c 100644
--- a/arch/x86_64/src/Makefile
+++ b/arch/x86_64/src/Makefile
@@ -27,10 +27,10 @@ endif
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
diff --git a/arch/xtensa/src/Makefile b/arch/xtensa/src/Makefile
index 04d891dbf1..222f23f1d7 100644
--- a/arch/xtensa/src/Makefile
+++ b/arch/xtensa/src/Makefile
@@ -31,10 +31,10 @@ endif
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)$(ARCH_SUBDIR)
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += $(INCLUDES)
 CFLAGS += $(INCLUDES)
diff --git a/arch/z16/src/Makefile b/arch/z16/src/Makefile
index 4eeda54e30..e1fcce7738 100644
--- a/arch/z16/src/Makefile
+++ b/arch/z16/src/Makefile
@@ -24,9 +24,9 @@ include chip/Make.defs
 COMPILER = ${shell basename "$(CC)"}
 ARCHSRCDIR = $(TOPDIR)/arch/$(CONFIG_ARCH)/src
 
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCHSRCDIR)$(DELIM)chip}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(ARCHSRCDIR)$(DELIM)common}
-INCLUDES += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+INCLUDES += ${INCDIR_PREFIX}$(ARCHSRCDIR)$(DELIM)chip
+INCLUDES += ${INCDIR_PREFIX}$(ARCHSRCDIR)$(DELIM)common
+INCLUDES += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CFLAGS += $(INCLUDES)
 CPPFLAGS += $(INCLUDES)
diff --git a/arch/z80/src/Makefile.clang b/arch/z80/src/Makefile.clang
index b05076366c..8db1427c63 100644
--- a/arch/z80/src/Makefile.clang
+++ b/arch/z80/src/Makefile.clang
@@ -25,9 +25,9 @@ BOARDDIR = $(TOPDIR)/arch/$(CONFIG_ARCH)/src/board
 
 # Tools
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+CFLAGS += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+CFLAGS += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 CFLAGS += -I.
 
 CPPFLAGS += -D__ASSEMBLY__
diff --git a/arch/z80/src/Makefile.sdccl b/arch/z80/src/Makefile.sdccl
index c6cb4a16b3..f5db1f0c3d 100644
--- a/arch/z80/src/Makefile.sdccl
+++ b/arch/z80/src/Makefile.sdccl
@@ -23,10 +23,10 @@
 
 ARCH_SRCDIR = $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)}
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+CFLAGS += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)
+CFLAGS += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+CFLAGS += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += -D__ASSEMBLY__
 
diff --git a/arch/z80/src/Makefile.sdccw b/arch/z80/src/Makefile.sdccw
index 23afbd42e4..fd2ec08247 100644
--- a/arch/z80/src/Makefile.sdccw
+++ b/arch/z80/src/Makefile.sdccw
@@ -21,9 +21,9 @@
 # Tools
 # CFLAGS, CPPFLAGS, ASFLAGS, LDFLAGS are set in $(TOPDIR)\Make.defs
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)chip}
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(ARCH_SRCDIR)$(DELIM)common}
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+CFLAGS += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)chip
+CFLAGS += ${INCDIR_PREFIX}$(ARCH_SRCDIR)$(DELIM)common
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 CPPFLAGS += -D__ASSEMBLY__
 
diff --git a/binfmt/libelf/Make.defs b/binfmt/libelf/Make.defs
index 1f9cb16c69..a32f93228e 100644
--- a/binfmt/libelf/Make.defs
+++ b/binfmt/libelf/Make.defs
@@ -33,7 +33,7 @@ CSRCS += libelf_uninit.c libelf_unload.c libelf_verify.c
 ifeq ($(CONFIG_ELF_COREDUMP),y)
 CSRCS += libelf_coredump.c
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 endif
 
 ifeq ($(CONFIG_BINFMT_CONSTRUCTORS),y)
diff --git a/boards/Board.mk b/boards/Board.mk
index f04e656b63..e0cc563a3e 100644
--- a/boards/Board.mk
+++ b/boards/Board.mk
@@ -58,13 +58,13 @@ ifneq ($(CONFIG_ARCH_FAMILY),)
   ARCH_FAMILY = $(patsubst "%",%,$(CONFIG_ARCH_FAMILY))
 endif
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" "$(SCHEDSRCDIR)"}
-CFLAGS += ${shell $(INCDIR) "$(CC)" "$(ARCHSRCDIR)$(DELIM)chip"}
+CFLAGS += ${INCDIR_PREFIX}"$(SCHEDSRCDIR)"
+CFLAGS += ${INCDIR_PREFIX}"$(ARCHSRCDIR)$(DELIM)chip"
 ifneq ($(CONFIG_ARCH_SIM),y)
-  CFLAGS += ${shell $(INCDIR) "$(CC)" "$(ARCHSRCDIR)$(DELIM)common"}
+  CFLAGS += ${INCDIR_PREFIX}"$(ARCHSRCDIR)$(DELIM)common"
 endif
 ifneq ($(ARCH_FAMILY),)
-  CFLAGS += ${shell $(INCDIR) "$(CC)" "$(ARCHSRCDIR)$(DELIM)$(ARCH_FAMILY)"}
+  CFLAGS += ${INCDIR_PREFIX}"$(ARCHSRCDIR)$(DELIM)$(ARCH_FAMILY)"
 endif
 
 all: libboard$(LIBEXT)
diff --git a/drivers/1wire/Make.defs b/drivers/1wire/Make.defs
index 39cb289495..32961e2f6e 100644
--- a/drivers/1wire/Make.defs
+++ b/drivers/1wire/Make.defs
@@ -30,5 +30,5 @@ endif
 
 DEPPATH += --dep-path 1wire
 VPATH += :1wire
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)1wire}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)1wire
 endif
diff --git a/drivers/analog/Make.defs b/drivers/analog/Make.defs
index b54613d1f7..c649266018 100644
--- a/drivers/analog/Make.defs
+++ b/drivers/analog/Make.defs
@@ -114,22 +114,22 @@ endif
 ifeq ($(CONFIG_DAC),y)
   DEPPATH += --dep-path analog
   VPATH += :analog
-  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)analog}
+  CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)analog
 else
 ifeq ($(CONFIG_ADC),y)
   DEPPATH += --dep-path analog
   VPATH += :analog
-  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)analog}
+  CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)analog
 else
 ifeq ($(CONFIG_COMP),y)
   DEPPATH += --dep-path analog
   VPATH += :analog
-  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)analog}
+  CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)analog
 else
 ifeq ($(CONFIG_OPAMP),y)
   DEPPATH += --dep-path analog
   VPATH += :analog
-  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)analog}
+  CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)analog
 endif
 endif
 endif
diff --git a/drivers/bch/Make.defs b/drivers/bch/Make.defs
index 42993e2d69..aefb6a6efd 100644
--- a/drivers/bch/Make.defs
+++ b/drivers/bch/Make.defs
@@ -30,6 +30,6 @@ CSRCS += bchdev_driver.c
 
 DEPPATH += --dep-path bch
 VPATH += :bch
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)bch}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)bch
 
 endif
diff --git a/drivers/can/Make.defs b/drivers/can/Make.defs
index a98c94f492..5d4014e7f1 100644
--- a/drivers/can/Make.defs
+++ b/drivers/can/Make.defs
@@ -32,5 +32,5 @@ endif
 
 DEPPATH += --dep-path can
 VPATH += :can
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)can}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)can
 endif
diff --git a/drivers/clk/Make.defs b/drivers/clk/Make.defs
index 9b46b1c309..348e17184d 100644
--- a/drivers/clk/Make.defs
+++ b/drivers/clk/Make.defs
@@ -32,6 +32,6 @@ endif
 
 DEPPATH += --dep-path clk
 VPATH += :clk
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)clk}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)clk
 
 endif
diff --git a/drivers/contactless/Make.defs b/drivers/contactless/Make.defs
index c746d72caf..62b6728c65 100644
--- a/drivers/contactless/Make.defs
+++ b/drivers/contactless/Make.defs
@@ -34,5 +34,5 @@ endif
 
 DEPPATH += --dep-path contactless
 VPATH += :contactless
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)contactless}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)contactless
 endif
diff --git a/drivers/crypto/Make.defs b/drivers/crypto/Make.defs
index 958c75f334..9f5a90f77e 100644
--- a/drivers/crypto/Make.defs
+++ b/drivers/crypto/Make.defs
@@ -28,4 +28,4 @@ endif
 
 DEPPATH += --dep-path crypto
 VPATH += :crypto
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)crypto}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)crypto
diff --git a/drivers/i2c/Make.defs b/drivers/i2c/Make.defs
index 2a5c8248d8..d069ad80dc 100644
--- a/drivers/i2c/Make.defs
+++ b/drivers/i2c/Make.defs
@@ -46,6 +46,6 @@ endif
 
 DEPPATH += --dep-path i2c
 VPATH += :i2c
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)i2c}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)i2c
 
 endif  # CONFIG_I2C
diff --git a/drivers/input/Make.defs b/drivers/input/Make.defs
index 5d77492155..c6e58d8b19 100644
--- a/drivers/input/Make.defs
+++ b/drivers/input/Make.defs
@@ -104,5 +104,5 @@ endif
 
 DEPPATH += --dep-path input
 VPATH += :input
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)input}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)input
 endif
diff --git a/drivers/ioexpander/Make.defs b/drivers/ioexpander/Make.defs
index e8b47c1c5e..9c5d2daa28 100644
--- a/drivers/ioexpander/Make.defs
+++ b/drivers/ioexpander/Make.defs
@@ -71,7 +71,7 @@ ifeq ($(CONFIG_IOEXPANDER),y)
 
 DEPPATH += --dep-path ioexpander
 VPATH += :ioexpander
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)ioexpander}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)ioexpander
 
 else ifeq ($(CONFIG_DEV_GPIO),y)
 
@@ -79,6 +79,6 @@ else ifeq ($(CONFIG_DEV_GPIO),y)
 
 DEPPATH += --dep-path ioexpander
 VPATH += :ioexpander
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)ioexpander}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)ioexpander
 
 endif
diff --git a/drivers/lcd/Make.defs b/drivers/lcd/Make.defs
index 131996f771..182b612bdc 100644
--- a/drivers/lcd/Make.defs
+++ b/drivers/lcd/Make.defs
@@ -175,13 +175,13 @@ endif
 ifeq ($(CONFIG_LCD),y)
   DEPPATH += --dep-path lcd
   VPATH += :lcd
-  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)lcd}
+  CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)lcd
 else ifeq ($(CONFIG_SLCD),y)
   DEPPATH += --dep-path lcd
   VPATH += :lcd
-  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)lcd}
+  CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)lcd
 else ifeq ($(CONFIG_LCD_OTHER),y)
   DEPPATH += --dep-path lcd
   VPATH += :lcd
-  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)lcd}
+  CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)lcd
 endif
diff --git a/drivers/loop/Make.defs b/drivers/loop/Make.defs
index 9cc609b7b3..e6e411845e 100644
--- a/drivers/loop/Make.defs
+++ b/drivers/loop/Make.defs
@@ -34,6 +34,6 @@ CSRCS += losetup.c
 
 DEPPATH += --dep-path loop
 VPATH += :loop
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)loop}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)loop
 
 endif
diff --git a/drivers/mmcsd/Make.defs b/drivers/mmcsd/Make.defs
index b908d716e8..54a5c50492 100644
--- a/drivers/mmcsd/Make.defs
+++ b/drivers/mmcsd/Make.defs
@@ -34,6 +34,6 @@ endif
 
 DEPPATH += --dep-path mmcsd
 VPATH += :mmcsd
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)mmcsd}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)mmcsd
 
 endif
diff --git a/drivers/modem/Make.defs b/drivers/modem/Make.defs
index 5e2061f235..55de4aa908 100644
--- a/drivers/modem/Make.defs
+++ b/drivers/modem/Make.defs
@@ -30,6 +30,6 @@ include modem/alt1250/Make.defs
 
 DEPPATH += --dep-path modem
 VPATH += :modem
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)modem}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)modem
 
 endif
diff --git a/drivers/modem/alt1250/Make.defs b/drivers/modem/alt1250/Make.defs
index c04bdcf0cc..f1864cdf7f 100644
--- a/drivers/modem/alt1250/Make.defs
+++ b/drivers/modem/alt1250/Make.defs
@@ -33,6 +33,6 @@ endif
 
 DEPPATH += --dep-path modem$(DELIM)alt1250
 VPATH += :modem$(DELIM)alt1250
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)modem}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)modem
 
 endif
diff --git a/drivers/motor/Make.defs b/drivers/motor/Make.defs
index 40080e5aa9..f109531592 100644
--- a/drivers/motor/Make.defs
+++ b/drivers/motor/Make.defs
@@ -34,8 +34,8 @@ endif
 
 MOTOR_DEPPATH := --dep-path motor
 MOTOR_VPATH := :motor
-MOTOR_CFLAGS := ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)motor}
+MOTOR_CFLAGS := ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)motor
 
 DEPPATH += $(MOTOR_DEPPATH)
 VPATH += $(MOTOR_VPATH)
-CFLAGS += $(MOTOR_CFLAGS)
\ No newline at end of file
+CFLAGS += $(MOTOR_CFLAGS)
diff --git a/drivers/motor/foc/Make.defs b/drivers/motor/foc/Make.defs
index b9b17d3945..0a78c0ef87 100644
--- a/drivers/motor/foc/Make.defs
+++ b/drivers/motor/foc/Make.defs
@@ -30,4 +30,4 @@ endif
 
 DEPPATH += --dep-path motor$(DELIM)foc
 VPATH += :motor$(DELIM)foc
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)motor$(DELIM)foc}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)motor$(DELIM)foc
diff --git a/drivers/rc/Make.defs b/drivers/rc/Make.defs
index cd52d0430c..1ecf647ac3 100644
--- a/drivers/rc/Make.defs
+++ b/drivers/rc/Make.defs
@@ -32,6 +32,6 @@ endif
 
 DEPPATH += --dep-path rc
 VPATH += :rc
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)rc}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)rc
 
 endif # CONFIG_REMOTE_CONTROL
diff --git a/drivers/rptun/Make.defs b/drivers/rptun/Make.defs
index 03446ec9ac..a3fcfdbb2f 100644
--- a/drivers/rptun/Make.defs
+++ b/drivers/rptun/Make.defs
@@ -30,6 +30,6 @@ endif
 
 DEPPATH += --dep-path rptun
 VPATH += :rptun
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)rptun}
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)openamp$(DELIM)open-amp$(DELIM)lib}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)rptun
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)openamp$(DELIM)open-amp$(DELIM)lib
 endif
diff --git a/drivers/segger/Make.defs b/drivers/segger/Make.defs
index 54085a515e..722c3d3bc6 100644
--- a/drivers/segger/Make.defs
+++ b/drivers/segger/Make.defs
@@ -34,11 +34,11 @@ ifeq ($(CONFIG_SEGGER_RTT),y)
     CFLAGS += ${DEFINE_PREFIX}SEGGER_RTT_BUFFER_SECTION=CONFIG_SEGGER_RTT_BUFFER_SECTION
   endif
 
-  CFLAGS += ${shell $(INCDIR) "$(CC)" segger$(DELIM)config}
-  CFLAGS += ${shell $(INCDIR) "$(CC)" segger$(DELIM)RTT$(DELIM)RTT}
+  CFLAGS += ${INCDIR_PREFIX}segger$(DELIM)config
+  CFLAGS += ${INCDIR_PREFIX}segger$(DELIM)RTT$(DELIM)RTT
 
   ifeq ($(CONFIG_ARCH_ARMV7M),y)
-    AFLAGS += ${shell $(INCDIR) "$(CC)" segger$(DELIM)config}
+    AFLAGS += ${INCDIR_PREFIX}segger$(DELIM)config
     ASRCS += segger/RTT/RTT/SEGGER_RTT_ASM_ARMv7M.S
   endif
 
@@ -62,9 +62,9 @@ ifeq ($(CONFIG_SEGGER_SYSVIEW),y)
   CSRCS += segger/note_sysview.c
   CSRCS += segger/SystemView/SYSVIEW/SEGGER_SYSVIEW.c
 
-  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
-  CFLAGS += ${shell $(INCDIR) "$(CC)" segger$(DELIM)SystemView$(DELIM)SEGGER}
-  CFLAGS += ${shell $(INCDIR) "$(CC)" segger$(DELIM)SystemView$(DELIM)SYSVIEW}
+  CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
+  CFLAGS += ${INCDIR_PREFIX}segger$(DELIM)SystemView$(DELIM)SEGGER
+  CFLAGS += ${INCDIR_PREFIX}segger$(DELIM)SystemView$(DELIM)SYSVIEW
 
   SYSVIEW_VERSION ?= 3.30
 
diff --git a/drivers/sensors/Make.defs b/drivers/sensors/Make.defs
index 4543a3e9a3..4fb4c3ec45 100644
--- a/drivers/sensors/Make.defs
+++ b/drivers/sensors/Make.defs
@@ -344,6 +344,6 @@ endif
 
 DEPPATH += --dep-path sensors
 VPATH += :sensors
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)sensors}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)sensors
 
 endif # CONFIG_SENSORS
diff --git a/drivers/spi/Make.defs b/drivers/spi/Make.defs
index d75a299c51..f5600a368d 100644
--- a/drivers/spi/Make.defs
+++ b/drivers/spi/Make.defs
@@ -51,5 +51,5 @@ endif
 
 DEPPATH += --dep-path spi
 VPATH += :spi
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)spi}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)spi
 endif
diff --git a/drivers/usbdev/Make.defs b/drivers/usbdev/Make.defs
index 334c717f48..820b1be869 100644
--- a/drivers/usbdev/Make.defs
+++ b/drivers/usbdev/Make.defs
@@ -64,5 +64,5 @@ CSRCS += usbdev_trace.c usbdev_trprintf.c
 
 DEPPATH += --dep-path usbdev
 VPATH += :usbdev
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)usbdev}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)usbdev
 endif
diff --git a/drivers/usbhost/Make.defs b/drivers/usbhost/Make.defs
index 668278a277..1aa8cb8090 100644
--- a/drivers/usbhost/Make.defs
+++ b/drivers/usbhost/Make.defs
@@ -85,4 +85,4 @@ endif
 
 DEPPATH += --dep-path usbhost
 VPATH += :usbhost
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)usbhost}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)usbhost
diff --git a/drivers/usbmisc/Make.defs b/drivers/usbmisc/Make.defs
index 4feb8e95f5..3cafc3c280 100644
--- a/drivers/usbmisc/Make.defs
+++ b/drivers/usbmisc/Make.defs
@@ -34,5 +34,5 @@ endif
 
 DEPPATH += --dep-path usbmisc
 VPATH += :usbmisc
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)usbmisc}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)usbmisc
 endif
diff --git a/drivers/usbmonitor/Make.defs b/drivers/usbmonitor/Make.defs
index 5a3feb3873..17d251b223 100644
--- a/drivers/usbmonitor/Make.defs
+++ b/drivers/usbmonitor/Make.defs
@@ -30,6 +30,6 @@ CSRCS += usbmonitor.c
 
 DEPPATH += --dep-path usbmonitor
 VPATH += :usbmonitor
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)usbmonitor}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)usbmonitor
 
 endif
diff --git a/drivers/video/Make.defs b/drivers/video/Make.defs
index de29436788..515099495d 100644
--- a/drivers/video/Make.defs
+++ b/drivers/video/Make.defs
@@ -64,6 +64,6 @@ include video/vnc/Make.defs
 
 DEPPATH += --dep-path video
 VPATH += :video
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)video}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)video
 
 endif
diff --git a/drivers/video/vnc/Make.defs b/drivers/video/vnc/Make.defs
index 15951ef852..1ca46a7c5c 100644
--- a/drivers/video/vnc/Make.defs
+++ b/drivers/video/vnc/Make.defs
@@ -32,7 +32,7 @@ CSRCS += vnc_kbd.c
 endif
 
 DEPPATH += --dep-path video/vnc
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)video$(DELIM)vnc}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)video$(DELIM)vnc
 VPATH += :video/vnc
 
 endif
diff --git a/drivers/wireless/Make.defs b/drivers/wireless/Make.defs
index f04eb436e5..0cff34b2f1 100644
--- a/drivers/wireless/Make.defs
+++ b/drivers/wireless/Make.defs
@@ -67,5 +67,5 @@ endif
 
 DEPPATH += --dep-path wireless
 VPATH += :wireless
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)wireless
 endif
diff --git a/drivers/wireless/bluetooth/Make.defs b/drivers/wireless/bluetooth/Make.defs
index f3b37b4fd2..0b7ab95ab7 100644
--- a/drivers/wireless/bluetooth/Make.defs
+++ b/drivers/wireless/bluetooth/Make.defs
@@ -52,6 +52,6 @@ endif
 
 DEPPATH += --dep-path wireless$(DELIM)bluetooth
 VPATH += :wireless$(DELIM)bluetooth
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)bluetooth}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)bluetooth
 
 endif # CONFIG_DRIVERS_BLUETOOTH
diff --git a/drivers/wireless/ieee80211/bcm43xxx/Make.defs b/drivers/wireless/ieee80211/bcm43xxx/Make.defs
index 0041d73e88..418e8a1a70 100644
--- a/drivers/wireless/ieee80211/bcm43xxx/Make.defs
+++ b/drivers/wireless/ieee80211/bcm43xxx/Make.defs
@@ -67,6 +67,6 @@ endif
 
 DEPPATH += --dep-path wireless$(DELIM)ieee80211$(DELIM)bcm43xxx
 VPATH += :wireless$(DELIM)ieee80211$(DELIM)bcm43xxx
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee80211$(DELIM)bcm43xxx}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee80211$(DELIM)bcm43xxx
 
 endif # CONFIG_IEEE80211_BROADCOM_FULLMAC
diff --git a/drivers/wireless/ieee802154/Make.defs b/drivers/wireless/ieee802154/Make.defs
index 0fa3200a0c..f7507cdc8d 100644
--- a/drivers/wireless/ieee802154/Make.defs
+++ b/drivers/wireless/ieee802154/Make.defs
@@ -34,6 +34,6 @@ include wireless/ieee802154/xbee/Make.defs
 
 DEPPATH += --dep-path wireless$(DELIM)ieee802154
 VPATH += :wireless$(DELIM)ieee802154
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee802154}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee802154
 
 endif # CONFIG_DRIVERS_IEEE802154
diff --git a/drivers/wireless/ieee802154/at86rf23x/Make.defs b/drivers/wireless/ieee802154/at86rf23x/Make.defs
index 239c4128a3..c33419d87e 100644
--- a/drivers/wireless/ieee802154/at86rf23x/Make.defs
+++ b/drivers/wireless/ieee802154/at86rf23x/Make.defs
@@ -28,6 +28,6 @@ CSRCS += at86rf23x.c
 
 DEPPATH += --dep-path wireless$(DELIM)ieee802154$(DELIM)at86rf23x
 VPATH += :wireless$(DELIM)ieee802154$(DELIM)at86rf23x
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee802154$(DELIM)at86rf23x}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee802154$(DELIM)at86rf23x
 
 endif # CONFIG_IEEE802154_AT86RF233
diff --git a/drivers/wireless/ieee802154/mrf24j40/Make.defs b/drivers/wireless/ieee802154/mrf24j40/Make.defs
index dc6d6f178b..4ead845a9b 100644
--- a/drivers/wireless/ieee802154/mrf24j40/Make.defs
+++ b/drivers/wireless/ieee802154/mrf24j40/Make.defs
@@ -29,6 +29,6 @@ CSRCS += mrf24j40_regops.c mrf24j40.c
 
 DEPPATH += --dep-path wireless$(DELIM)ieee802154$(DELIM)mrf24j40
 VPATH += :wireless$(DELIM)ieee802154$(DELIM)mrf24j40
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee802154$(DELIM)mrf24j40}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee802154$(DELIM)mrf24j40
 
 endif # CONFIG_IEEE802154_MRF24J40
diff --git a/drivers/wireless/ieee802154/xbee/Make.defs b/drivers/wireless/ieee802154/xbee/Make.defs
index 5ac1fc52ce..3b06007428 100644
--- a/drivers/wireless/ieee802154/xbee/Make.defs
+++ b/drivers/wireless/ieee802154/xbee/Make.defs
@@ -28,6 +28,6 @@ CSRCS += xbee_ioctl.c xbee_mac.c xbee_netdev.c xbee.c
 
 DEPPATH += --dep-path wireless$(DELIM)ieee802154$(DELIM)xbee
 VPATH += :wireless$(DELIM)ieee802154$(DELIM)xbee
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee802154$(DELIM)xbee}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee802154$(DELIM)xbee
 
 endif # CONFIG_IEEE802154_XBEE
diff --git a/drivers/wireless/lpwan/sx127x/Make.defs b/drivers/wireless/lpwan/sx127x/Make.defs
index 92f50ed6f3..3d85ef7a17 100644
--- a/drivers/wireless/lpwan/sx127x/Make.defs
+++ b/drivers/wireless/lpwan/sx127x/Make.defs
@@ -28,6 +28,6 @@ CSRCS += sx127x.c
 
 DEPPATH += --dep-path wireless$(DELIM)lpwan$(DELIM)sx127x
 VPATH += :wireless$(DELIM)lpwan$(DELIM)sx127x
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)lpwan$(DELIM)sx127x}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)lpwan$(DELIM)sx127x
 
 endif # CONFIG_LPWAN_SX127X
diff --git a/drivers/wireless/spirit/drivers/Make.defs b/drivers/wireless/spirit/drivers/Make.defs
index 66e407c6ad..0f2207731b 100644
--- a/drivers/wireless/spirit/drivers/Make.defs
+++ b/drivers/wireless/spirit/drivers/Make.defs
@@ -28,7 +28,7 @@ CSRCS += spirit_netdev.c
 
 DEPPATH += --dep-path wireless$(DELIM)spirit$(DELIM)drivers
 VPATH += :wireless$(DELIM)spirit$(DELIM)drivers
-CFLAGS += ${shell $(INCDIR) "$(CC)" \
-  $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)spirit$(DELIM)drivers}
+CFLAGS += ${INCDIR_PREFIX}\
+  $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)spirit$(DELIM)drivers
 
 endif # CONFIG_SPIRIT_NETDEV
diff --git a/drivers/wireless/spirit/include/Make.defs b/drivers/wireless/spirit/include/Make.defs
index 07d0f468fa..2c2b8b4fc6 100644
--- a/drivers/wireless/spirit/include/Make.defs
+++ b/drivers/wireless/spirit/include/Make.defs
@@ -20,5 +20,5 @@
 
 # Add path to include Spirit header files in CFLAGS
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" \
-  $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)spirit$(DELIM)include}
+CFLAGS += ${INCDIR_PREFIX}\
+  $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)spirit$(DELIM)include
diff --git a/fs/Makefile b/fs/Makefile
index e3a1bd3794..ed682f45fe 100644
--- a/fs/Makefile
+++ b/fs/Makefile
@@ -59,8 +59,8 @@ include rpmsgfs/Make.defs
 
 endif
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)fs}
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)fs
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 AOBJS = $(ASRCS:.S=$(OBJEXT))
 COBJS = $(CSRCS:.c=$(OBJEXT))
diff --git a/fs/spiffs/Make.defs b/fs/spiffs/Make.defs
index 0088c57946..77a22238f7 100644
--- a/fs/spiffs/Make.defs
+++ b/fs/spiffs/Make.defs
@@ -28,6 +28,6 @@ CSRCS += spiffs_cache.c spiffs_check.c spiffs_mtd.c
 
 DEPPATH += --dep-path spiffs/src
 VPATH += :spiffs/src
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)fs$(DELIM)spiffs$(DELIM)src}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)fs$(DELIM)spiffs$(DELIM)src
 
 endif
diff --git a/graphics/Makefile b/graphics/Makefile
index b92b270783..9adc8f2237 100644
--- a/graphics/Makefile
+++ b/graphics/Makefile
@@ -25,7 +25,7 @@ include nxbe/Make.defs
 include nxmu/Make.defs
 include nxterm/Make.defs
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)graphics}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)graphics
 
 AOBJS = $(ASRCS:.S=$(OBJEXT))
 COBJS = $(CSRCS:.c=$(OBJEXT))
diff --git a/graphics/nxbe/Make.defs b/graphics/nxbe/Make.defs
index 94a8360474..de4d4849e3 100644
--- a/graphics/nxbe/Make.defs
+++ b/graphics/nxbe/Make.defs
@@ -40,5 +40,5 @@ CSRCS += nxbe_notify_rectangle.c
 endif
 
 DEPPATH += --dep-path nxbe
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)/graphics/nxbe}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)/graphics/nxbe
 VPATH += :nxbe
diff --git a/graphics/nxglib/Make.defs b/graphics/nxglib/Make.defs
index c942064013..4295e1bbd8 100644
--- a/graphics/nxglib/Make.defs
+++ b/graphics/nxglib/Make.defs
@@ -96,6 +96,6 @@ CSRCS += nxglib_cursor_backup_24bpp.c nxglib_cursor_backup_32bpp.c
 endif
 
 DEPPATH += --dep-path nxglib
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)/graphics/nxglib}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)/graphics/nxglib
 #VPATH += :nxglib
 VPATH = nxglib
diff --git a/graphics/nxglib/Makefile.cursor b/graphics/nxglib/Makefile.cursor
index a1b81e4564..572dc5e79e 100644
--- a/graphics/nxglib/Makefile.cursor
+++ b/graphics/nxglib/Makefile.cursor
@@ -20,7 +20,7 @@
 
 include $(TOPDIR)/Make.defs
 
-CPPFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)graphics$(DELIM)nxglib}
+CPPFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)graphics$(DELIM)nxglib
 
 ifeq ($(NXGLIB_BITSPERPIXEL),8)
 NXGLIB_SUFFIX := _8bpp
diff --git a/graphics/nxglib/Makefile.devblit b/graphics/nxglib/Makefile.devblit
index 69416c7510..d1461d523e 100644
--- a/graphics/nxglib/Makefile.devblit
+++ b/graphics/nxglib/Makefile.devblit
@@ -20,7 +20,7 @@
 
 include $(TOPDIR)/Make.defs
 
-CPPFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)graphics$(DELIM)nxglib}
+CPPFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)graphics$(DELIM)nxglib
 
 ifeq ($(NXGLIB_BITSPERPIXEL),1)
 NXGLIB_SUFFIX	:= _1bpp
diff --git a/graphics/nxglib/Makefile.pwfb b/graphics/nxglib/Makefile.pwfb
index 63a62eff42..7872021bfc 100644
--- a/graphics/nxglib/Makefile.pwfb
+++ b/graphics/nxglib/Makefile.pwfb
@@ -20,7 +20,7 @@
 
 include $(TOPDIR)/Make.defs
 
-CPPFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)graphics$(DELIM)nxglib}
+CPPFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)graphics$(DELIM)nxglib
 
 ifeq ($(NXGLIB_BITSPERPIXEL),1)
 NXGLIB_SUFFIX	:= _1bpp
diff --git a/graphics/nxmu/Make.defs b/graphics/nxmu/Make.defs
index 6e23b9d699..f111041224 100644
--- a/graphics/nxmu/Make.defs
+++ b/graphics/nxmu/Make.defs
@@ -24,5 +24,5 @@ CSRCS += nxmu_sendclient.c nxmu_sendclientwindow.c nxmu_server.c
 CSRCS += nxmu_start.c
 
 DEPPATH += --dep-path nxmu
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)/graphics/nxmu}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)/graphics/nxmu
 VPATH += :nxmu
diff --git a/graphics/nxterm/Make.defs b/graphics/nxterm/Make.defs
index 1842dbff19..1bdec82439 100644
--- a/graphics/nxterm/Make.defs
+++ b/graphics/nxterm/Make.defs
@@ -33,7 +33,7 @@ CSRCS += nxterm_kbdin.c
 endif
 
 DEPPATH += --dep-path nxterm
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)/graphics/nxterm}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)/graphics/nxterm
 VPATH += :nxterm
 
 endif
diff --git a/libs/libc/Makefile b/libs/libc/Makefile
index e69d32323d..466d71a06d 100644
--- a/libs/libc/Makefile
+++ b/libs/libc/Makefile
@@ -67,7 +67,7 @@ include wchar/Make.defs
 include wctype/Make.defs
 include wqueue/Make.defs
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)libs$(DELIM)libc}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)libs$(DELIM)libc
 
 # Rule for the symbol table generation
 
diff --git a/libs/libc/audio/libsrc/Make.defs b/libs/libc/audio/libsrc/Make.defs
index 78d956bc76..13048d209d 100644
--- a/libs/libc/audio/libsrc/Make.defs
+++ b/libs/libc/audio/libsrc/Make.defs
@@ -38,7 +38,7 @@ CSRCS += src_zoh.c
 
 CFLAGS += -DPACKAGE=\"$(PACKAGE)\" -DVERSION=\"$(VERSION)\"
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)include$(DELIM)nuttx$(DELIM)audio}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)include$(DELIM)nuttx$(DELIM)audio
 
 ifeq ($(CONFIG_SINC_FAST_CONVERTER),y)
 CFLAGS += -DENABLE_SINC_FAST_CONVERTER
diff --git a/libs/libnx/Makefile b/libs/libnx/Makefile
index 81a36263e0..dd5bb2005e 100644
--- a/libs/libnx/Makefile
+++ b/libs/libnx/Makefile
@@ -28,7 +28,7 @@ include nxtk/Make.defs
 
 BINDIR ?= bin
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)libs$(DELIM)libnx}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)libs$(DELIM)libnx
 
 AOBJS = $(patsubst %.S, $(BINDIR)$(DELIM)%$(OBJEXT), $(ASRCS))
 COBJS = $(patsubst %.c, $(BINDIR)$(DELIM)%$(OBJEXT), $(CSRCS))
diff --git a/mm/Makefile b/mm/Makefile
index 928bab1fdf..f58f7efc0d 100644
--- a/mm/Makefile
+++ b/mm/Makefile
@@ -35,7 +35,7 @@ include ubsan/Make.defs
 
 BINDIR ?= bin
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)mm}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)mm
 
 AOBJS = $(patsubst %.S, $(BINDIR)$(DELIM)%$(OBJEXT), $(ASRCS))
 COBJS = $(patsubst %.c, $(BINDIR)$(DELIM)%$(OBJEXT), $(CSRCS))
diff --git a/mm/iob/Make.defs b/mm/iob/Make.defs
index fab7171de0..f80edfc8a4 100644
--- a/mm/iob/Make.defs
+++ b/mm/iob/Make.defs
@@ -46,6 +46,6 @@ endif
 
 DEPPATH += --dep-path iob
 VPATH += :iob
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)mm$(DELIM)iob}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)mm$(DELIM)iob
 
 endif # CONFIG_MM_IOB
diff --git a/net/Makefile b/net/Makefile
index 3e627e432d..b9b596a80a 100644
--- a/net/Makefile
+++ b/net/Makefile
@@ -53,7 +53,7 @@ include usrsock/Make.defs
 include utils/Make.defs
 endif
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)net}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)net
 
 ASRCS = $(SOCK_ASRCS) $(NETDEV_ASRCS) $(NET_ASRCS)
 AOBJS = $(ASRCS:.S=$(OBJEXT))
diff --git a/sched/Makefile b/sched/Makefile
index f79387de7f..efe74efc5b 100644
--- a/sched/Makefile
+++ b/sched/Makefile
@@ -38,7 +38,7 @@ include tls/Make.defs
 include wdog/Make.defs
 include wqueue/Make.defs
 
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)sched}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)sched
 
 AOBJS = $(ASRCS:.S=$(OBJEXT))
 COBJS = $(CSRCS:.c=$(OBJEXT))
diff --git a/tools/Config.mk b/tools/Config.mk
index 73a0601889..9e4f8da962 100644
--- a/tools/Config.mk
+++ b/tools/Config.mk
@@ -333,7 +333,7 @@ endef
 
 define COMPILEZIG
 	@echo "ZIG: $1"
-	$(Q) $(ZIG) build-obj $(ZIGFLAGS) $($(strip $1)_ZIGFLAGS) --name $(basename $2) $1 
+	$(Q) $(ZIG) build-obj $(ZIGFLAGS) $($(strip $1)_ZIGFLAGS) --name $(basename $2) $1
 endef
 
 # ASSEMBLE - Default macro to assemble one assembly language file
@@ -578,6 +578,8 @@ $(1)_$(2):
 endef
 
 export DEFINE_PREFIX := $(subst X,,${shell $(DEFINE) "$(CC)" "X"})
+export INCDIR_PREFIX := $(subst "X",,${shell $(INCDIR) "$(CC)" "X"})
+export INCSYSDIR_PREFIX := $(subst "X",,${shell $(INCDIR) -s "$(CC)" "X"})
 
 # ARCHxxx means the predefined setting(either toolchain, arch, or system specific)
 ARCHDEFINES += ${DEFINE_PREFIX}__NuttX__
@@ -587,19 +589,19 @@ endif
 
 # The default C/C++ search path
 
-ARCHINCLUDES += ${shell $(INCDIR) -s "$(CC)" $(TOPDIR)$(DELIM)include}
+ARCHINCLUDES += ${INCSYSDIR_PREFIX}$(TOPDIR)$(DELIM)include
 
 ifeq ($(CONFIG_LIBCXX),y)
-  ARCHXXINCLUDES += ${shell $(INCDIR) -s "$(CC)" $(TOPDIR)$(DELIM)include$(DELIM)libcxx}
+  ARCHXXINCLUDES += ${INCSYSDIR_PREFIX}$(TOPDIR)$(DELIM)include$(DELIM)libcxx
 else ifeq ($(CONFIG_UCLIBCXX),y)
-  ARCHXXINCLUDES += ${shell $(INCDIR) -s "$(CC)" $(TOPDIR)$(DELIM)include$(DELIM)uClibc++}
+  ARCHXXINCLUDES += ${INCSYSDIR_PREFIX}$(TOPDIR)$(DELIM)include$(DELIM)uClibc++
 else
-  ARCHXXINCLUDES += ${shell $(INCDIR) -s "$(CC)" $(TOPDIR)$(DELIM)include$(DELIM)cxx}
+  ARCHXXINCLUDES += ${INCSYSDIR_PREFIX}$(TOPDIR)$(DELIM)include$(DELIM)cxx
   ifeq ($(CONFIG_ETL),y)
-    ARCHXXINCLUDES += ${shell $(INCDIR) -s "$(CC)" $(TOPDIR)$(DELIM)include$(DELIM)etl}
+    ARCHXXINCLUDES += ${INCSYSDIR_PREFIX}$(TOPDIR)$(DELIM)include$(DELIM)etl
   endif
 endif
-ARCHXXINCLUDES += ${shell $(INCDIR) -s "$(CC)" $(TOPDIR)$(DELIM)include}
+ARCHXXINCLUDES += ${INCSYSDIR_PREFIX}$(TOPDIR)$(DELIM)include
 
 # Convert filepaths to their proper system format (i.e. Windows/Unix)
 
diff --git a/wireless/bluetooth/Make.defs b/wireless/bluetooth/Make.defs
index 93de199917..e16fb7b08d 100644
--- a/wireless/bluetooth/Make.defs
+++ b/wireless/bluetooth/Make.defs
@@ -36,6 +36,6 @@ endif
 
 DEPPATH += --dep-path bluetooth
 VPATH += :bluetooth
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)wireless$(DELIM)bluetooth}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)wireless$(DELIM)bluetooth
 
 endif # CONFIG_WIRELESS_BLUETOOTH
diff --git a/wireless/ieee802154/Make.defs b/wireless/ieee802154/Make.defs
index bfe0941605..0ef702d90f 100644
--- a/wireless/ieee802154/Make.defs
+++ b/wireless/ieee802154/Make.defs
@@ -51,6 +51,6 @@ endif
 
 DEPPATH += --dep-path ieee802154
 VPATH += :ieee802154
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)wireless$(DELIM)ieee802154}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)wireless$(DELIM)ieee802154
 
 endif # CONFIG_WIRELESS_IEEE802154
diff --git a/wireless/pktradio/Make.defs b/wireless/pktradio/Make.defs
index cc4f14e231..8dd86f4943 100644
--- a/wireless/pktradio/Make.defs
+++ b/wireless/pktradio/Make.defs
@@ -30,6 +30,6 @@ endif
 
 DEPPATH += --dep-path pktradio
 VPATH += :pktradio
-CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)wireless$(DELIM)pktradio}
+CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)wireless$(DELIM)pktradio
 
 endif # CONFIG_WIRELESS_PKTRADIO