- make sure that the target's usr/include dir exists when installing the headers

  It would make sense to provide a $(PREREQ_TARGETDIR_USR_INCLUDE) prerequisite that expands to $(TARGET_DIR)/usr/include
  if installing any headers was requested to fix this in a generic manner..

package/libelf/libelf.mk

@@ -57,7 +57,9 @@ $(STAGING_DIR)/usr/lib/libelf.a $(STAGING_DIR)/usr/lib/libelf.so.$(LIBELF_VERSIO
 
 ifeq ($(BR2_PACKAGE_LIBELF_HEADERS),y)
 $(TARGET_DIR)/usr/lib/libelf.so.$(LIBELF_VERSION): $(STAGING_DIR)/usr/lib/libelf.a
-	$(INSTALL) $(STAGING_DIR)/usr/lib/libelf* $(@D)
+	mkdir -p $(@D)
+	cp -dpf $(STAGING_DIR)/usr/lib/libelf* $(@D)
+	mkdir -p $(TARGET_DIR)/usr/include
 	cp -dpR $(STAGING_DIR)/usr/include/{gelf.h,libelf*} $(TARGET_DIR)/usr/include/
 	$(STRIPCMD) $(STRIP_STRIP_UNNEEDED) $@