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:
make mrproper
make ARCH=x86 headers_check
make ARCH=x86 INSTALL_HDR_PATH=dest headers_install
cp -rv dest/include/* ${CLFS}/usr/include
find ${CLFS}/usr/include -name .install -or -name ..install.cmd | xargs rm -fv
        The meaning of the make commands:
make
              mrproper
            Ensures that the kernel source dir is clean.
make
              ARCH=[arch]
              headers_check
            Sanitizes the raw kernel headers so that they can be used by userspace programs.
make
              ARCH=[arch]
              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.