diff --git a/audio/Makefile b/audio/Makefile
index fef3f261c8..426caae3c1 100644
--- a/audio/Makefile
+++ b/audio/Makefile
@@ -36,10 +36,6 @@
 -include $(TOPDIR)/Make.defs
 DELIM ?= $(strip /)
 
-ifeq ($(WINTOOL),y)
-INCDIROPT = -w
-endif
-
 DEPPATH = --dep-path .
 ASRCS =
 CSRCS = audio.c
diff --git a/binfmt/Makefile b/binfmt/Makefile
index 88babfbd67..04fdc94bc2 100644
--- a/binfmt/Makefile
+++ b/binfmt/Makefile
@@ -37,10 +37,7 @@
 -include $(TOPDIR)/Make.defs
 DELIM ?= $(strip /)
 
-ifeq ($(WINTOOL),y)
-INCDIROPT = -w
-endif
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" "$(TOPDIR)$(DELIM)sched"}
+CFLAGS += ${shell $(INCDIR) "$(CC)" "$(TOPDIR)$(DELIM)sched"}
 
 # Basic BINFMT source files
 
diff --git a/boards/arm/cxd56xx/common/src/Make.defs b/boards/arm/cxd56xx/common/src/Make.defs
index ba10e2182e..f86d074477 100644
--- a/boards/arm/cxd56xx/common/src/Make.defs
+++ b/boards/arm/cxd56xx/common/src/Make.defs
@@ -157,4 +157,4 @@ endif
 
 DEPPATH += --dep-path src
 VPATH += :src
-CFLAGS += $(shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board$(DELIM)src)
+CFLAGS += $(shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board$(DELIM)src)
diff --git a/boards/arm/cxd56xx/drivers/audio/Make.defs b/boards/arm/cxd56xx/drivers/audio/Make.defs
index 49be780955..39f15d20e3 100644
--- a/boards/arm/cxd56xx/drivers/audio/Make.defs
+++ b/boards/arm/cxd56xx/drivers/audio/Make.defs
@@ -53,4 +53,4 @@ endif
 
 DEPPATH += --dep-path platform$(DELIM)audio
 VPATH += :platform$(DELIM)audio
-CFLAGS += $(shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)platform$(DELIM)audio)
+CFLAGS += $(shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)platform$(DELIM)audio)
diff --git a/boards/arm/cxd56xx/drivers/camera/Make.defs b/boards/arm/cxd56xx/drivers/camera/Make.defs
index 8281784328..3159051ca0 100644
--- a/boards/arm/cxd56xx/drivers/camera/Make.defs
+++ b/boards/arm/cxd56xx/drivers/camera/Make.defs
@@ -24,4 +24,4 @@ endif
 
 DEPPATH += --dep-path platform$(DELIM)camera
 VPATH += :platform$(DELIM)camera
-CFLAGS += $(shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)platform$(DELIM)camera)
+CFLAGS += $(shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)platform$(DELIM)camera)
diff --git a/boards/arm/cxd56xx/drivers/sensors/Make.defs b/boards/arm/cxd56xx/drivers/sensors/Make.defs
index 7f6706de56..afd77ce23f 100644
--- a/boards/arm/cxd56xx/drivers/sensors/Make.defs
+++ b/boards/arm/cxd56xx/drivers/sensors/Make.defs
@@ -79,4 +79,4 @@ endif
 
 DEPPATH += --dep-path platform$(DELIM)sensors
 VPATH += :platform$(DELIM)sensors
-CFLAGS += $(shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)platform$(DELIM)sensors)
+CFLAGS += $(shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)platform$(DELIM)sensors)
diff --git a/boards/arm/cxd56xx/spresense/src/Make.defs b/boards/arm/cxd56xx/spresense/src/Make.defs
index 598deed337..be47e8d03e 100644
--- a/boards/arm/cxd56xx/spresense/src/Make.defs
+++ b/boards/arm/cxd56xx/spresense/src/Make.defs
@@ -91,4 +91,4 @@ endif
 
 DEPPATH += --dep-path board
 VPATH += :board
-CFLAGS += $(shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board$(DELIM)board)
+CFLAGS += $(shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board$(DELIM)board)
diff --git a/drivers/1wire/Make.defs b/drivers/1wire/Make.defs
index a730cbaff8..37343141ae 100644
--- a/drivers/1wire/Make.defs
+++ b/drivers/1wire/Make.defs
@@ -45,5 +45,5 @@ endif
 
 DEPPATH += --dep-path 1wire
 VPATH += :1wire
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)1wire}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)1wire}
 endif
diff --git a/drivers/Makefile b/drivers/Makefile
index 3e355c57c2..0ea29880ef 100644
--- a/drivers/Makefile
+++ b/drivers/Makefile
@@ -36,10 +36,6 @@
 -include $(TOPDIR)/Make.defs
 DELIM ?= $(strip /)
 
-ifeq ($(WINTOOL),y)
-INCDIROPT = -w
-endif
-
 DEPPATH = --dep-path .
 ASRCS =
 CSRCS =
diff --git a/drivers/analog/Make.defs b/drivers/analog/Make.defs
index c2494df3d1..a47f1c46ae 100644
--- a/drivers/analog/Make.defs
+++ b/drivers/analog/Make.defs
@@ -121,22 +121,22 @@ endif
 ifeq ($(CONFIG_DAC),y)
   DEPPATH += --dep-path analog
   VPATH += :analog
-  CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)analog}
+  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)analog}
 else
 ifeq ($(CONFIG_ADC),y)
   DEPPATH += --dep-path analog
   VPATH += :analog
-  CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)analog}
+  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)analog}
 else
 ifeq ($(CONFIG_COMP),y)
   DEPPATH += --dep-path analog
   VPATH += :analog
-  CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)analog}
+  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)analog}
 else
 ifeq ($(CONFIG_OPAMP),y)
   DEPPATH += --dep-path analog
   VPATH += :analog
-  CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)analog}
+  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)analog}
 endif
 endif
 endif
diff --git a/drivers/bch/Make.defs b/drivers/bch/Make.defs
index e10e41ec47..72a52de75f 100644
--- a/drivers/bch/Make.defs
+++ b/drivers/bch/Make.defs
@@ -45,6 +45,6 @@ CSRCS += bchdev_driver.c
 
 DEPPATH += --dep-path bch
 VPATH += :bch
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)bch}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)bch}
 
 endif
diff --git a/drivers/can/Make.defs b/drivers/can/Make.defs
index 158fba8508..b341bf20dd 100644
--- a/drivers/can/Make.defs
+++ b/drivers/can/Make.defs
@@ -47,5 +47,5 @@ endif
 
 DEPPATH += --dep-path can
 VPATH += :can
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)can}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)can}
 endif
diff --git a/drivers/contactless/Make.defs b/drivers/contactless/Make.defs
index 0df7134d88..d918b1539e 100644
--- a/drivers/contactless/Make.defs
+++ b/drivers/contactless/Make.defs
@@ -49,5 +49,5 @@ endif
 
 DEPPATH += --dep-path contactless
 VPATH += :contactless
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)contactless}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)contactless}
 endif
diff --git a/drivers/crypto/Make.defs b/drivers/crypto/Make.defs
index 135f27183b..89862c8fcd 100644
--- a/drivers/crypto/Make.defs
+++ b/drivers/crypto/Make.defs
@@ -43,4 +43,4 @@ endif
 
 DEPPATH += --dep-path crypto
 VPATH += :crypto
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)crypto}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)crypto}
diff --git a/drivers/i2c/Make.defs b/drivers/i2c/Make.defs
index 5bdf115c61..5aeefc8bb5 100644
--- a/drivers/i2c/Make.defs
+++ b/drivers/i2c/Make.defs
@@ -54,6 +54,6 @@ endif
 
 DEPPATH += --dep-path i2c
 VPATH += :i2c
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)i2c}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)i2c}
 
 endif  # CONFIG_I2C
diff --git a/drivers/input/Make.defs b/drivers/input/Make.defs
index 1f92089856..f35830fad7 100644
--- a/drivers/input/Make.defs
+++ b/drivers/input/Make.defs
@@ -103,5 +103,5 @@ endif
 
 DEPPATH += --dep-path input
 VPATH += :input
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)input}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)input}
 endif
diff --git a/drivers/ioexpander/Make.defs b/drivers/ioexpander/Make.defs
index 3d2b1f02cb..080fea70c5 100644
--- a/drivers/ioexpander/Make.defs
+++ b/drivers/ioexpander/Make.defs
@@ -75,7 +75,7 @@ ifeq ($(CONFIG_IOEXPANDER),y)
 
 DEPPATH += --dep-path ioexpander
 VPATH += :ioexpander
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)ioexpander}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)ioexpander}
 
 else ifeq ($(CONFIG_DEV_GPIO),y)
 
@@ -83,6 +83,6 @@ else ifeq ($(CONFIG_DEV_GPIO),y)
 
 DEPPATH += --dep-path ioexpander
 VPATH += :ioexpander
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)ioexpander}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)ioexpander}
 
 endif
diff --git a/drivers/lcd/Make.defs b/drivers/lcd/Make.defs
index f5a4c166d6..ae4e59d924 100644
--- a/drivers/lcd/Make.defs
+++ b/drivers/lcd/Make.defs
@@ -157,13 +157,13 @@ endif
 ifeq ($(CONFIG_LCD),y)
   DEPPATH += --dep-path lcd
   VPATH += :lcd
-  CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)lcd}
+  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)lcd}
 else ifeq ($(CONFIG_SLCD),y)
   DEPPATH += --dep-path lcd
   VPATH += :lcd
-  CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)lcd}
+  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)lcd}
 else ifeq ($(CONFIG_LCD_OTHER),y)
   DEPPATH += --dep-path lcd
   VPATH += :lcd
-  CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)lcd}
+  CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)lcd}
 endif
diff --git a/drivers/loop/Make.defs b/drivers/loop/Make.defs
index a7c933667c..d4725cf868 100644
--- a/drivers/loop/Make.defs
+++ b/drivers/loop/Make.defs
@@ -49,6 +49,6 @@ CSRCS += losetup.c
 
 DEPPATH += --dep-path loop
 VPATH += :loop
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)loop}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)loop}
 
 endif
diff --git a/drivers/mmcsd/Make.defs b/drivers/mmcsd/Make.defs
index c5a67b1144..67b5f586ae 100644
--- a/drivers/mmcsd/Make.defs
+++ b/drivers/mmcsd/Make.defs
@@ -49,6 +49,6 @@ endif
 
 DEPPATH += --dep-path mmcsd
 VPATH += :mmcsd
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)mmcsd}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)mmcsd}
 
 endif
diff --git a/drivers/modem/Make.defs b/drivers/modem/Make.defs
index 3b406f63a7..ad2215ef29 100644
--- a/drivers/modem/Make.defs
+++ b/drivers/modem/Make.defs
@@ -45,6 +45,6 @@ include modem$(DELIM)altair$(DELIM)Make.defs
 
 DEPPATH += --dep-path modem
 VPATH += :modem
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)modem}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)modem}
 
 endif
diff --git a/drivers/modem/altair/Make.defs b/drivers/modem/altair/Make.defs
index d24feb638d..a6cdbde73f 100644
--- a/drivers/modem/altair/Make.defs
+++ b/drivers/modem/altair/Make.defs
@@ -45,6 +45,6 @@ endif
 
 DEPPATH += --dep-path modem$(DELIM)altair
 VPATH += :modem$(DELIM)altair
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)modem}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)modem}
 
 endif
diff --git a/drivers/power/Make.defs b/drivers/power/Make.defs
index 928088445d..74ebe5d438 100644
--- a/drivers/power/Make.defs
+++ b/drivers/power/Make.defs
@@ -62,7 +62,7 @@ endif
 
 POWER_DEPPATH := --dep-path power
 POWER_VPATH := :power
-POWER_CFLAGS := ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
+POWER_CFLAGS := ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
 
 endif
 
@@ -74,7 +74,7 @@ CSRCS += smps.c
 
 POWER_DEPPATH := --dep-path power
 POWER_VPATH := :power
-POWER_CFLAGS := ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
+POWER_CFLAGS := ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
 
 endif
 
@@ -86,7 +86,7 @@ CSRCS += powerled.c
 
 POWER_DEPPATH := --dep-path power
 POWER_VPATH := :power
-POWER_CFLAGS := ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
+POWER_CFLAGS := ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
 
 endif
 
@@ -98,7 +98,7 @@ CSRCS += motor.c
 
 POWER_DEPPATH := --dep-path power
 POWER_VPATH := :power
-POWER_CFLAGS := ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
+POWER_CFLAGS := ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
 
 endif
 
@@ -136,7 +136,7 @@ endif
 
 POWER_DEPPATH := --dep-path power
 POWER_VPATH := :power
-POWER_CFLAGS := ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
+POWER_CFLAGS := ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
 
 endif
 
@@ -162,7 +162,7 @@ endif
 
 POWER_DEPPATH := --dep-path power
 POWER_VPATH := :power
-POWER_CFLAGS := ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
+POWER_CFLAGS := ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
 
 endif
 
@@ -188,7 +188,7 @@ endif
 
 POWER_DEPPATH := --dep-path power
 POWER_VPATH := :power
-POWER_CFLAGS := ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
+POWER_CFLAGS := ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)power}
 
 endif
 
diff --git a/drivers/rptun/Make.defs b/drivers/rptun/Make.defs
index 17c4953ed3..5a00c48b73 100644
--- a/drivers/rptun/Make.defs
+++ b/drivers/rptun/Make.defs
@@ -41,5 +41,5 @@ CSRCS += rptun.c
 
 DEPPATH += --dep-path rptun
 VPATH += :rptun
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)rptun}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)rptun}
 endif
diff --git a/drivers/sensors/Make.defs b/drivers/sensors/Make.defs
index ae479341b3..292a906c8e 100644
--- a/drivers/sensors/Make.defs
+++ b/drivers/sensors/Make.defs
@@ -295,6 +295,6 @@ endif
 
 DEPPATH += --dep-path sensors
 VPATH += :sensors
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)sensors}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)sensors}
 
 endif # CONFIG_SENSORS
diff --git a/drivers/spi/Make.defs b/drivers/spi/Make.defs
index e489bd600e..5ea290df10 100644
--- a/drivers/spi/Make.defs
+++ b/drivers/spi/Make.defs
@@ -54,5 +54,5 @@ endif
 
 DEPPATH += --dep-path spi
 VPATH += :spi
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)spi}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)spi}
 endif
diff --git a/drivers/usbdev/Make.defs b/drivers/usbdev/Make.defs
index c38de6a832..dd2fb5af23 100644
--- a/drivers/usbdev/Make.defs
+++ b/drivers/usbdev/Make.defs
@@ -75,5 +75,5 @@ CSRCS += usbdev_trace.c usbdev_trprintf.c
 
 DEPPATH += --dep-path usbdev
 VPATH += :usbdev
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)usbdev}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)usbdev}
 endif
diff --git a/drivers/usbhost/Make.defs b/drivers/usbhost/Make.defs
index cfad07317f..cf058a1696 100644
--- a/drivers/usbhost/Make.defs
+++ b/drivers/usbhost/Make.defs
@@ -89,4 +89,4 @@ endif
 
 DEPPATH += --dep-path usbhost
 VPATH += :usbhost
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)usbhost}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)usbhost}
diff --git a/drivers/usbmisc/Make.defs b/drivers/usbmisc/Make.defs
index a3d6a57b53..9ac7506029 100644
--- a/drivers/usbmisc/Make.defs
+++ b/drivers/usbmisc/Make.defs
@@ -49,5 +49,5 @@ endif
 
 DEPPATH += --dep-path usbmisc
 VPATH += :usbmisc
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)usbmisc}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)usbmisc}
 endif
diff --git a/drivers/usbmonitor/Make.defs b/drivers/usbmonitor/Make.defs
index c6664b02bc..811db06461 100644
--- a/drivers/usbmonitor/Make.defs
+++ b/drivers/usbmonitor/Make.defs
@@ -45,6 +45,6 @@ CSRCS += usbmonitor.c
 
 DEPPATH += --dep-path usbmonitor
 VPATH += :usbmonitor
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)usbmonitor}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)usbmonitor}
 
 endif
diff --git a/drivers/video/Make.defs b/drivers/video/Make.defs
index 82ac7ee049..91203f28dd 100644
--- a/drivers/video/Make.defs
+++ b/drivers/video/Make.defs
@@ -69,6 +69,6 @@ endif
 
 DEPPATH += --dep-path video
 VPATH += :video
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)video}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)video}
 
 endif
diff --git a/drivers/wireless/Make.defs b/drivers/wireless/Make.defs
index ecb19717ed..7b30e60fed 100644
--- a/drivers/wireless/Make.defs
+++ b/drivers/wireless/Make.defs
@@ -82,5 +82,5 @@ endif
 
 DEPPATH += --dep-path wireless
 VPATH += :wireless
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless}
 endif
diff --git a/drivers/wireless/bluetooth/Make.defs b/drivers/wireless/bluetooth/Make.defs
index 728eaaef12..4eb538e9c8 100644
--- a/drivers/wireless/bluetooth/Make.defs
+++ b/drivers/wireless/bluetooth/Make.defs
@@ -63,6 +63,6 @@ endif
 
 DEPPATH += --dep-path wireless$(DELIM)bluetooth
 VPATH += :wireless$(DELIM)bluetooth
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)bluetooth}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(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 ef2a7570f1..28a99964d5 100644
--- a/drivers/wireless/ieee80211/bcm43xxx/Make.defs
+++ b/drivers/wireless/ieee80211/bcm43xxx/Make.defs
@@ -60,6 +60,6 @@ endif
 
 DEPPATH += --dep-path wireless$(DELIM)ieee80211$(DELIM)bcm43xxx
 VPATH += :wireless$(DELIM)ieee80211$(DELIM)bcm43xxx
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee80211$(DELIM)bcm43xxx}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(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 cd898cd666..3eaa91c465 100644
--- a/drivers/wireless/ieee802154/Make.defs
+++ b/drivers/wireless/ieee802154/Make.defs
@@ -49,6 +49,6 @@ include wireless$(DELIM)ieee802154$(DELIM)xbee$(DELIM)Make.defs
 
 DEPPATH += --dep-path wireless$(DELIM)ieee802154
 VPATH += :wireless$(DELIM)ieee802154
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee802154}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(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 d52943ebb3..aeecf1bf0f 100644
--- a/drivers/wireless/ieee802154/at86rf23x/Make.defs
+++ b/drivers/wireless/ieee802154/at86rf23x/Make.defs
@@ -43,6 +43,6 @@ CSRCS += at86rf23x.c
 
 DEPPATH += --dep-path wireless$(DELIM)ieee802154$(DELIM)at86rf23x
 VPATH += :wireless$(DELIM)ieee802154$(DELIM)at86rf23x
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee802154$(DELIM)at86rf23x}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(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 1040d428cc..04c06ec67f 100644
--- a/drivers/wireless/ieee802154/mrf24j40/Make.defs
+++ b/drivers/wireless/ieee802154/mrf24j40/Make.defs
@@ -44,6 +44,6 @@ CSRCS += mrf24j40_regops.c mrf24j40.c
 
 DEPPATH += --dep-path wireless$(DELIM)ieee802154$(DELIM)mrf24j40
 VPATH += :wireless$(DELIM)ieee802154$(DELIM)mrf24j40
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee802154$(DELIM)mrf24j40}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(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 d4e7371d1c..ca4a68c316 100644
--- a/drivers/wireless/ieee802154/xbee/Make.defs
+++ b/drivers/wireless/ieee802154/xbee/Make.defs
@@ -43,6 +43,6 @@ 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) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)ieee802154$(DELIM)xbee}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(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 90c24cb89f..a52dd2d56d 100644
--- a/drivers/wireless/lpwan/sx127x/Make.defs
+++ b/drivers/wireless/lpwan/sx127x/Make.defs
@@ -43,6 +43,6 @@ CSRCS += sx127x.c
 
 DEPPATH += --dep-path wireless$(DELIM)lpwan$(DELIM)sx127x
 VPATH += :wireless$(DELIM)lpwan$(DELIM)sx127x
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)lpwan$(DELIM)sx127x}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(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 723309e463..70ded12f8b 100644
--- a/drivers/wireless/spirit/drivers/Make.defs
+++ b/drivers/wireless/spirit/drivers/Make.defs
@@ -43,7 +43,7 @@ CSRCS += spirit_netdev.c
 
 DEPPATH += --dep-path wireless$(DELIM)spirit$(DELIM)drivers
 VPATH += :wireless$(DELIM)spirit$(DELIM)drivers
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" \
+CFLAGS += ${shell $(INCDIR) "$(CC)" \
   $(TOPDIR)$(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 b4091f85af..ed36427ea5 100644
--- a/drivers/wireless/spirit/include/Make.defs
+++ b/drivers/wireless/spirit/include/Make.defs
@@ -35,5 +35,5 @@
 
 # Add path to include Spirit header files in CFLAGS
 
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" \
+CFLAGS += ${shell $(INCDIR) "$(CC)" \
   $(TOPDIR)$(DELIM)drivers$(DELIM)wireless$(DELIM)spirit$(DELIM)include}
diff --git a/fs/spiffs/Make.defs b/fs/spiffs/Make.defs
index b02efb44e8..f376968924 100644
--- a/fs/spiffs/Make.defs
+++ b/fs/spiffs/Make.defs
@@ -44,6 +44,6 @@ CSRCS += spiffs_cache.c spiffs_check.c spiffs_mtd.c
 
 DEPPATH += --dep-path spiffs/src
 VPATH += :spiffs/src
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)fs$(DELIM)spiffs$(DELIM)src}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)fs$(DELIM)spiffs$(DELIM)src}
 
 endif
diff --git a/graphics/Makefile b/graphics/Makefile
index b000d11fbe..a4ec662442 100644
--- a/graphics/Makefile
+++ b/graphics/Makefile
@@ -38,10 +38,6 @@
 
 DEPPATH = --dep-path .
 
-ifeq ($(WINTOOL),y)
-INCDIROPT = -w
-endif
-
 ASRCS =
 CSRCS =
 VPATH =
diff --git a/graphics/nxbe/Make.defs b/graphics/nxbe/Make.defs
index fb3efd413b..e6f9ff751d 100644
--- a/graphics/nxbe/Make.defs
+++ b/graphics/nxbe/Make.defs
@@ -51,5 +51,5 @@ CSRCS += nxbe_cursor.c
 endif
 
 DEPPATH += --dep-path nxbe
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)/graphics/nxbe}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)/graphics/nxbe}
 VPATH += :nxbe
diff --git a/graphics/nxglib/Make.defs b/graphics/nxglib/Make.defs
index db252c4ba8..27502141b7 100644
--- a/graphics/nxglib/Make.defs
+++ b/graphics/nxglib/Make.defs
@@ -111,6 +111,6 @@ CSRCS += nxglib_cursor_backup_24bpp.c nxglib_cursor_backup_32bpp.c
 endif
 
 DEPPATH += --dep-path nxglib
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)/graphics/nxglib}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)/graphics/nxglib}
 #VPATH += :nxglib
 VPATH = nxglib
diff --git a/graphics/nxmu/Make.defs b/graphics/nxmu/Make.defs
index c47aedec21..f53107ffa2 100644
--- a/graphics/nxmu/Make.defs
+++ b/graphics/nxmu/Make.defs
@@ -39,5 +39,5 @@ CSRCS += nxmu_sendclient.c nxmu_sendclientwindow.c nxmu_server.c
 CSRCS += nxmu_start.c
 
 DEPPATH += --dep-path nxmu
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)/graphics/nxmu}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)/graphics/nxmu}
 VPATH += :nxmu
diff --git a/graphics/nxterm/Make.defs b/graphics/nxterm/Make.defs
index 58d78edd17..a05f0ad28a 100644
--- a/graphics/nxterm/Make.defs
+++ b/graphics/nxterm/Make.defs
@@ -52,7 +52,7 @@ CSRCS += nxterm_sem.c
 endif
 
 DEPPATH += --dep-path nxterm
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)/graphics/nxterm}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)/graphics/nxterm}
 VPATH += :nxterm
 
 endif
diff --git a/graphics/vnc/client/Make.defs b/graphics/vnc/client/Make.defs
index 03d6f5b5ae..ef0c0983a0 100644
--- a/graphics/vnc/client/Make.defs
+++ b/graphics/vnc/client/Make.defs
@@ -36,7 +36,7 @@
 ifeq ($(CONFIG_VNCCLIENT),y)
 
 DEPPATH += --dep-path vnc/client
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)/graphics/vnc/client}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)/graphics/vnc/client}
 VPATH += :vnc/client
 
 endif
diff --git a/graphics/vnc/server/Make.defs b/graphics/vnc/server/Make.defs
index a0ebad9682..a472b187e6 100644
--- a/graphics/vnc/server/Make.defs
+++ b/graphics/vnc/server/Make.defs
@@ -43,7 +43,7 @@ CSRCS += vnc_keymap.c
 endif
 
 DEPPATH += --dep-path vnc/server
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)/graphics/vnc/server}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)/graphics/vnc/server}
 VPATH += :vnc/server
 
 endif
diff --git a/libs/libc/zoneinfo/Makefile b/libs/libc/zoneinfo/Makefile
index 59d0491340..81c760c0fd 100644
--- a/libs/libc/zoneinfo/Makefile
+++ b/libs/libc/zoneinfo/Makefile
@@ -36,10 +36,6 @@
 -include $(TOPDIR)/.config
 -include $(TOPDIR)/Make.defs
 
-ifeq ($(WINTOOL),y)
-INCDIROPT = -w
-endif
-
 # Zoneinfo database
 
 ASRCS =
diff --git a/mm/iob/Make.defs b/mm/iob/Make.defs
index a2747bace2..384dc63173 100644
--- a/mm/iob/Make.defs
+++ b/mm/iob/Make.defs
@@ -56,6 +56,6 @@ endif
 
 DEPPATH += --dep-path iob
 VPATH += :iob
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)mm$(DELIM)iob}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)mm$(DELIM)iob}
 
 endif # CONFIG_MM_IOB
diff --git a/pass1/Makefile b/pass1/Makefile
index 5eaacb8c56..530b2444e9 100644
--- a/pass1/Makefile
+++ b/pass1/Makefile
@@ -36,10 +36,6 @@
 -include $(TOPDIR)/Make.defs
 DELIM ?= $(strip /)
 
-ifeq ($(WINTOOL),y)
-INCDIROPT = -w
-endif
-
 DEPPATH = --dep-path .
 
 ASRCS = $(wildcard *.S)
diff --git a/tools/Config.mk b/tools/Config.mk
index 04cd1519ae..018a2fae0c 100644
--- a/tools/Config.mk
+++ b/tools/Config.mk
@@ -95,6 +95,9 @@ endif
 ifeq ($(CONFIG_WINDOWS_NATIVE),y)
   DEFINE = "$(TOPDIR)\tools\define.bat"
   INCDIR = "$(TOPDIR)\tools\incdir.bat"
+else ifeq ($(WINTOOL),y)
+  DEFINE = "$(TOPDIR)/tools/define.sh"
+  INCDIR = "$(TOPDIR)/tools/incdir.sh" -w
 else
   DEFINE = "$(TOPDIR)/tools/define.sh"
   INCDIR = "$(TOPDIR)/tools/incdir.sh"
diff --git a/wireless/Makefile b/wireless/Makefile
index 2c8559454f..254e44903c 100644
--- a/wireless/Makefile
+++ b/wireless/Makefile
@@ -36,10 +36,6 @@
 -include $(TOPDIR)/Make.defs
 DELIM ?= $(strip /)
 
-ifeq ($(WINTOOL),y)
-INCDIROPT = -w
-endif
-
 # Add files to the build
 
 DEPPATH = --dep-path .
diff --git a/wireless/bluetooth/Make.defs b/wireless/bluetooth/Make.defs
index 3618ecf0c9..8ca7edf4f9 100644
--- a/wireless/bluetooth/Make.defs
+++ b/wireless/bluetooth/Make.defs
@@ -43,6 +43,6 @@ CSRCS += bt_uuid.c
 
 DEPPATH += --dep-path bluetooth
 VPATH += :bluetooth
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)wireless$(DELIM)bluetooth}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)wireless$(DELIM)bluetooth}
 
 endif # CONFIG_WIRELESS_BLUETOOTH
diff --git a/wireless/ieee802154/Make.defs b/wireless/ieee802154/Make.defs
index 7de9c47d30..e63ac1bbaa 100644
--- a/wireless/ieee802154/Make.defs
+++ b/wireless/ieee802154/Make.defs
@@ -66,6 +66,6 @@ endif
 
 DEPPATH += --dep-path ieee802154
 VPATH += :ieee802154
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)wireless$(DELIM)ieee802154}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)wireless$(DELIM)ieee802154}
 
 endif # CONFIG_WIRELESS_IEEE802154
diff --git a/wireless/pktradio/Make.defs b/wireless/pktradio/Make.defs
index c73e5f1665..7edf8b9716 100644
--- a/wireless/pktradio/Make.defs
+++ b/wireless/pktradio/Make.defs
@@ -45,6 +45,6 @@ endif
 
 DEPPATH += --dep-path pktradio
 VPATH += :pktradio
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)wireless$(DELIM)pktradio}
+CFLAGS += ${shell $(INCDIR) "$(CC)" $(TOPDIR)$(DELIM)wireless$(DELIM)pktradio}
 
 endif # CONFIG_WIRELESS_PKTRADIO