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