diff -urN spl-9999.orig/include/Makefile.am spl-9999/include/Makefile.am
--- spl-9999.orig/include/Makefile.am	2012-01-29 21:39:26.000000000 +0400
+++ spl-9999/include/Makefile.am	2012-01-29 21:40:53.927394626 +0400
@@ -15,8 +15,7 @@
 noinst_HEADERS += $(top_srcdir)/include/vm/*.h
 
 install-data-local:
-	release=$(SPL_META_VERSION)-$(SPL_META_RELEASE); \
-	instdest=$(DESTDIR)/usr/src/spl-$$release/$(LINUX_VERSION); \
+	instdest=$(DESTDIR)/${includedir}/spl; \
 	instfiles=`find . -name '*.h'`; \
         for instfile in $$instfiles; do \
 		$(INSTALL) -D $$instfile $$instdest/$$instfile; \
diff -urN spl-9999.orig/Makefile.am spl-9999/Makefile.am
--- spl-9999.orig/Makefile.am	2012-01-29 21:39:26.000000000 +0400
+++ spl-9999/Makefile.am	2012-01-29 21:40:35.047393124 +0400
@@ -30,8 +30,7 @@
 
 if CONFIG_KERNEL
 install-data-local:
-	release=$(SPL_META_VERSION)-$(SPL_META_RELEASE); \
-	instdest=$(DESTDIR)/usr/src/spl-$$release/$(LINUX_VERSION); \
+	instdest=$(DESTDIR)/${includedir}/spl; \
 	echo "$$release" >$$instdest/spl.release; \
 	for instfile in $(noinst_HEADERS) module/$(LINUX_SYMBOLS); do \
 		$(INSTALL) -D $$instfile $$instdest/$$instfile; \