diff -r -u mk/bsd.README mk/bsd.README
--- mk/bsd.README	2012-03-09 23:30:48.000000000 +0100
+++ mk/bsd.README	2012-03-09 23:50:21.000000000 +0100
@@ -2,7 +2,7 @@
 # $FreeBSD: src/share/mk/bsd.README,v 1.28 2004/12/21 08:46:54 ru Exp $
 
 This is the README file for the "include" files for the FreeBSD
-source tree.  The files are installed in /usr/share/mk, and are by
+source tree.  The files are installed in @PREFIX@/share/mk, and are by
 convention, named with the suffix ".mk".  These files store several
 build options and should be handled with caution.
 
@@ -43,7 +43,7 @@
 This file does not document bsd.port*.mk.  They are documented in ports(7).
 
 See also make(1), mkdep(1), style.Makefile(5) and `PMake - A
-Tutorial', located in /usr/share/doc/psd/12.make.
+Tutorial', located in @PREFIX@/share/doc/bsdmake/tutorial.asc.
 
 =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=
 
diff -r -u mk/bsd.cpu.mk mk/bsd.cpu.mk
--- mk/bsd.cpu.mk	2012-03-09 23:30:48.000000000 +0100
+++ mk/bsd.cpu.mk	2012-03-09 23:53:55.000000000 +0100
@@ -21,7 +21,7 @@
 . endif
 .else
 
-# Handle aliases (not documented in make.conf to avoid user confusion
+# Handle aliases (not documented in bsdmake.conf to avoid user confusion
 # between e.g. i586 and pentium)
 
 . if ${MACHINE_ARCH} == "i386"
@@ -59,7 +59,7 @@
 
 ###############################################################################
 # Logic to set up correct gcc optimization flag.  This must be included
-# after /etc/make.conf so it can react to the local value of CPUTYPE
+# after @PREFIX@/etc/bsdmake.conf so it can react to the local value of CPUTYPE
 # defined therein.  Consult:
 #	http://gcc.gnu.org/onlinedocs/gcc/DEC-Alpha-Options.html
 #	http://gcc.gnu.org/onlinedocs/gcc/IA-64-Options.html
diff -r -u mk/bsd.doc.mk mk/bsd.doc.mk
--- mk/bsd.doc.mk	2012-03-09 23:30:48.000000000 +0100
+++ mk/bsd.doc.mk	2012-03-09 23:42:07.000000000 +0100
@@ -149,8 +149,8 @@
 	(cd ${.CURDIR}; spell ${SRCS} ) | sort | \
 		comm -23 - ${.CURDIR}/spell.ok > ${DOC}.spell
 
-BINDIR?=	/usr/share/doc
-BINMODE=	444
+BINDIR?=	@PREFIX@/share/doc
+BINMODE=	644
 
 SRCDIR?=	${.CURDIR}
 
diff -r -u mk/bsd.obj.mk mk/bsd.obj.mk
--- mk/bsd.obj.mk	2012-03-09 23:30:48.000000000 +0100
+++ mk/bsd.obj.mk	2012-03-09 23:51:14.000000000 +0100
@@ -16,7 +16,7 @@
 #
 #		E.g. use `env MAKEOBJDIR=temp-obj make'
 #
-# MAKEOBJDIRPREFIX  Specifies somewhere other than /usr/obj to root the object
+# MAKEOBJDIRPREFIX  Specifies somewhere other than @PREFIX@/obj to root the object
 #		tree.  Note: MAKEOBJDIRPREFIX is an *environment* variable
 #		and works properly only if set as an environment variable,
 #		not as a global or command line variable!
@@ -45,7 +45,7 @@
 .if defined(MAKEOBJDIRPREFIX)
 CANONICALOBJDIR:=${MAKEOBJDIRPREFIX}${.CURDIR}
 .else
-CANONICALOBJDIR:=/usr/obj${.CURDIR}
+CANONICALOBJDIR:=@PREFIX@/obj${.CURDIR}
 .endif
 
 #
@@ -57,7 +57,7 @@
 # 2.  ${MAKEOBJDIR}
 # 3.  obj.${MACHINE}
 # 4.  obj
-# 5.  /usr/obj/`pwd`
+# 5.  @PREFIX@/obj/`pwd`
 # 6.  ${.CURDIR}
 #
 # If ${.OBJDIR} is constructed using canonical cases 1 or 5, or
diff -r -u mk/bsd.own.mk mk/bsd.own.mk
--- mk/bsd.own.mk	2012-03-09 23:30:48.000000000 +0100
+++ mk/bsd.own.mk	2012-03-09 23:40:51.000000000 +0100
@@ -9,28 +9,28 @@
 # DESTDIR	Change the tree where the file gets installed. [not set]
 #
 # DISTDIR	Change the tree where the file for a distribution
-# 		gets installed (see /usr/src/release/Makefile). [not set]
+# 		gets installed. [not set]
 #
 # COMPRESS_CMD	Program to compress documents.
 #		Output is to stdout. [gzip -cn]
 #
 # COMPRESS_EXT	File name extension of ${COMPRESS_CMD} command. [.gz]
 #
-# BINOWN	Binary owner. [root]
+# BINOWN	Binary owner. [@INSTALL_USER@]
 #
-# BINGRP	Binary group. [wheel]
+# BINGRP	Binary group. [@INSTALL_GROUP@]
 #
-# BINMODE	Binary mode. [555]
+# BINMODE	Binary mode. [755]
 #
-# NOBINMODE	Mode for non-executable files. [444]
+# NOBINMODE	Mode for non-executable files. [644]
 #
-# LIBDIR	Base path for libraries. [/usr/lib]
+# LIBDIR	Base path for libraries. [@PREFIX@/lib]
 #
-# LIBCOMPATDIR	Base path for compat libraries. [/usr/lib/compat]
+# LIBCOMPATDIR	Base path for compat libraries. [@PREFIX@/lib/compat]
 #
-# LIBDATADIR	Base path for misc. utility data files. [/usr/libdata]
+# LIBDATADIR	Base path for misc. utility data files. [@PREFIX@/libdata]
 #
-# LINTLIBDIR	Base path for lint libraries. [/usr/libdata/lint]
+# LINTLIBDIR	Base path for lint libraries. [@PREFIX@/libdata/lint]
 #
 # SHLIBDIR	Base path for shared libraries. [${LIBDIR}]
 #
@@ -42,7 +42,7 @@
 #
 #
 # KMODDIR	Base path for loadable kernel modules
-#		(see kld(4)). [/boot/kernel]
+#		(see kld(4)). [@PREFIX@/boot/kernel]
 #
 # KMODOWN	KLD owner. [${BINOWN}]
 #
@@ -52,11 +52,11 @@
 #
 #
 # SHAREDIR	Base path for architecture-independent ascii
-#		text files. [/usr/share]
+#		text files. [@PREFIX@/share]
 #
-# SHAREOWN	ASCII text file owner. [root]
+# SHAREOWN	ASCII text file owner. [@INSTALL_USER@]
 #
-# SHAREGRP	ASCII text file group. [wheel]
+# SHAREGRP	ASCII text file group. [@INSTALL_GROUP@]
 #
 # SHAREMODE	ASCII text file mode. [${NOBINMODE}]
 #
@@ -99,30 +99,30 @@
 #
 # NLSMODE	National Language Support files mode. [${NOBINMODE}]
 #
-# INCLUDEDIR	Base path for standard C include files [/usr/include]
+# INCLUDEDIR	Base path for standard C include files [@PREFIX@/include]
 
 .if !target(__<bsd.own.mk>__)
 __<bsd.own.mk>__:
 
 # Binaries
-BINOWN?=	root
-BINGRP?=	wheel
-BINMODE?=	555
-NOBINMODE?=	444
+BINOWN?=	@INSTALL_USER@
+BINGRP?=	@INSTALL_GROUP@
+BINMODE?=	755
+NOBINMODE?=	644
 
 .if defined(MODULES_WITH_WORLD)
-KMODDIR?=	/boot/modules
+KMODDIR?=	@PREFIX@/boot/modules
 .else
-KMODDIR?=	/boot/kernel
+KMODDIR?=	@PREFIX@/boot/kernel
 .endif
 KMODOWN?=	${BINOWN}
 KMODGRP?=	${BINGRP}
 KMODMODE?=	${BINMODE}
 
-LIBDIR?=	/usr/lib
-LIBCOMPATDIR?=	/usr/lib/compat
-LIBDATADIR?=	/usr/libdata
-LINTLIBDIR?=	/usr/libdata/lint
+LIBDIR?=	@PREFIX@/lib
+LIBCOMPATDIR?=	@PREFIX@/lib/compat
+LIBDATADIR?=	@PREFIX@/libdata
+LINTLIBDIR?=	@PREFIX@/libdata/lint
 SHLIBDIR?=	${LIBDIR}
 LIBOWN?=	${BINOWN}
 LIBGRP?=	${BINGRP}
@@ -130,9 +130,9 @@
 
 
 # Share files
-SHAREDIR?=	/usr/share
-SHAREOWN?=	root
-SHAREGRP?=	wheel
+SHAREDIR?=	@PREFIX@/share
+SHAREOWN?=	@INSTALL_USER@
+SHAREGRP?=	@INSTALL_GROUP@
 SHAREMODE?=	${NOBINMODE}
 
 MANDIR?=	${SHAREDIR}/man/man
@@ -155,7 +155,7 @@
 NLSGRP?=	${SHAREGRP}
 NLSMODE?=	${NOBINMODE}
 
-INCLUDEDIR?=	/usr/include
+INCLUDEDIR?=	@PREFIX@/include
 
 # Common variables
 .if !defined(DEBUG_FLAGS)
diff -r -u mk/bsd.port.mk mk/bsd.port.mk
--- mk/bsd.port.mk	2012-03-09 23:30:48.000000000 +0100
+++ mk/bsd.port.mk	2012-03-09 23:52:49.000000000 +0100
@@ -1,6 +1,6 @@
 # $FreeBSD: src/share/mk/bsd.port.mk,v 1.307 2004/07/02 20:47:18 eik Exp $
 
-PORTSDIR?=	/usr/ports
+PORTSDIR?=	@PREFIX@/ports
 BSDPORTMK?=	${PORTSDIR}/Mk/bsd.port.mk
 
 .include <bsd.own.mk>
diff -r -u mk/bsd.port.subdir.mk mk/bsd.port.subdir.mk
--- mk/bsd.port.subdir.mk	2012-03-09 23:30:48.000000000 +0100
+++ mk/bsd.port.subdir.mk	2012-03-09 23:53:10.000000000 +0100
@@ -1,6 +1,6 @@
 # $FreeBSD: src/share/mk/bsd.port.subdir.mk,v 1.31 2004/07/02 20:47:18 eik Exp $
 
-PORTSDIR?=	/usr/ports
+PORTSDIR?=	@PREFIX@/ports
 BSDPORTSUBDIRMK?=	${PORTSDIR}/Mk/bsd.port.subdir.mk
 
 .include "${BSDPORTSUBDIRMK}"
diff -r -u mk/sys.mk mk/sys.mk
--- mk/sys.mk	2012-03-09 23:30:48.000000000 +0100
+++ mk/sys.mk	2012-03-09 23:54:07.000000000 +0100
@@ -19,7 +19,7 @@
 .SUFFIXES:	.out .a .ln .o .c .cc .cpp .cxx .C .m .F .f .e .r .y .l .S .asm .s .cl .p .h .sh
 .endif
 
-X11BASE		?=	/usr/X11R6
+X11BASE		?=	@PREFIX@
 
 AR		?=	ar
 .if defined(%POSIX)
@@ -253,7 +253,7 @@
 	rm -f ${.PREFIX}.tmp.c
 
 # FreeBSD build pollution.  Hide it in the non-POSIX part of the ifdef.
-__MAKE_CONF?=/etc/make.conf
+__MAKE_CONF?=@PREFIX@/etc/bsdmake.conf
 .if exists(${__MAKE_CONF})
 .include "${__MAKE_CONF}"
 .endif