Details on this package are located in Section 10.5.2, “Contents of Linux-Headers.”
The Linux Kernel contains a make target that installs “sanitized” kernel headers.
For this step you will need the kernel tarball.
Install the kernel header files:
install -dv /tools/include make mrproper make ARCH=i386 headers_check make ARCH=i386 INSTALL_HDR_PATH=dest headers_install cp -rv dest/include/* /tools/include
The meaning of the make commands:
make
              mrproper
            Ensures that the kernel source dir is clean.
make ARCH=i386
              headers_check
            Sanitizes the raw kernel headers so that they can be used by userspace programs.
make ARCH=i386
              INSTALL_HDR_PATH=dest headers_install
            
                Normally the headers_install target removes the entire
                destination directory (default /usr/include) before installing the
                headers. To prevent this, we tell the kernel to install the
                headers to a directory inside the source dir.
              
Details on this package are located in Section 10.5.2, “Contents of Linux-Headers.”