i think it works

code/boot/include/Makefile

@@ -0,0 +1,24 @@
+SRCDIR = .
+
+VPATH = $(SRCDIR)
+TOPDIR = $(SRCDIR)/..
+
+include $(SRCDIR)/../Make.defaults
+
+all:
+
+clean:
+
+install:
+	mkdir -p $(INSTALLROOT)$(INCLUDEDIR)/efi
+	mkdir -p $(INSTALLROOT)$(INCLUDEDIR)/efi/protocol
+	mkdir -p $(INSTALLROOT)$(INCLUDEDIR)/efi/$(ARCH)
+	$(INSTALL) -m 644 $(SRCDIR)/*.h $(INSTALLROOT)$(INCLUDEDIR)/efi
+	$(INSTALL) -m 644 $(SRCDIR)/protocol/*.h $(INSTALLROOT)$(INCLUDEDIR)/efi/protocol
+	$(INSTALL) -m 644 $(SRCDIR)/$(ARCH)/*.h $(INSTALLROOT)$(INCLUDEDIR)/efi/$(ARCH)
+ifeq ($(ARCH),ia64)
+	mkdir -p $(INSTALLROOT)$(INCLUDEDIR)/efi/protocol/ia64
+	$(INSTALL) -m 644 $(SRCDIR)/protocol/ia64/*.h $(INSTALLROOT)$(INCLUDEDIR)/efi/protocol/ia64
+endif
+
+include $(SRCDIR)/../Make.rules