diff --git a/erts/emulator/Makefile.in b/erts/emulator/Makefile.in
index c3449c5..7fb2a20 100644
--- a/erts/emulator/Makefile.in
+++ b/erts/emulator/Makefile.in
@@ -854,28 +854,28 @@
 # Usually the same as the default rule, but certain platforms (e.g. win32) mix
 # different compilers
 $(OBJDIR)/beam_emu.o: beam/emu/beam_emu.c
-	$(V_EMU_CC) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_EMU_CC) $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 $(OBJDIR)/beam_emu.S: beam/emu/beam_emu.c
-	$(V_EMU_CC) -S -fverbose-asm $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_EMU_CC) -S -fverbose-asm $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 $(OBJDIR)/%_pg.o: beam/%.c
-	$(V_CC) $(PROFILE_GENERATE) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_CC) $(PROFILE_GENERATE) $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 $(OBJDIR)/%_pg.o: beam/emu/%.c
-	$(V_CC) $(PROFILE_GENERATE) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_CC) $(PROFILE_GENERATE) $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 $(OBJDIR)/%_pu.o: beam/%.c $(PROFILE_USE_DEPS)
-	$(V_CC) $(PROFILE_USE) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_CC) $(PROFILE_USE) $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 $(OBJDIR)/%_pu.o: beam/emu/%.c $(PROFILE_USE_DEPS)
-	$(V_CC) $(PROFILE_USE) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_CC) $(PROFILE_USE) $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 $(OBJDIR)/%_pu.S: beam/%.c $(PROFILE_USE_DEPS)
-	$(V_CC) -S -fverbose-asm $(PROFILE_USE) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_CC) -S -fverbose-asm $(PROFILE_USE) $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 $(OBJDIR)/%_pu.S: beam/emu/%.c $(PROFILE_USE_DEPS)
-	$(V_CC) -S -fverbose-asm $(PROFILE_USE) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_CC) -S -fverbose-asm $(PROFILE_USE) $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 $(OBJDIR)/PROFILE: $(BINDIR)/$(PROFILE_EXECUTABLE)
 	$(V_at)echo " PROFILE ${PROFILE_EXECUTABLE}"
@@ -901,7 +901,7 @@
 # Have to treat erl_poll differently as the same .c file is used
 # twice for kernel poll builds.
 $(OBJDIR)/erl_poll.o: sys/common/erl_poll.c
-	$(V_CC) -DERTS_KERNEL_POLL_VERSION $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_CC) -DERTS_KERNEL_POLL_VERSION $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 # Do a copy in order to make debuggers less confused
 $(TTF_DIR)/erl_poll.flbk.c: sys/common/erl_poll.c
@@ -909,7 +909,7 @@
 	@touch $@
 
 $(OBJDIR)/erl_poll.flbk.o: $(TTF_DIR)/erl_poll.flbk.c
-	$(V_CC) -DERTS_NO_KERNEL_POLL_VERSION $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_CC) -DERTS_NO_KERNEL_POLL_VERSION $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 endif
 
 
@@ -917,13 +917,13 @@
 # General targets
 #
 $(OBJDIR)/%.o: beam/%.c
-	$(V_CC) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_CC) $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 $(OBJDIR)/%.o: beam/emu/%.c
-	$(V_CC) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_CC) $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 $(OBJDIR)/%.o: beam/jit/%.c
-	$(V_CC) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_CC) $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 $(OBJDIR)/%.o: $(TARGET)/%.c
 	$(V_CC) $(CFLAGS) $(INCLUDES) -Idrivers/common -c $< -o $@
@@ -935,7 +935,7 @@
 	$(V_CC) $(CFLAGS) $(INCLUDES) -c $< -o $@
 
 $(OBJDIR)/%.o: sys/common/%.c
-	$(V_CC) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(V_CC) $(INCLUDES) $(subst $(space)-O2$(space), $(GEN_OPT_FLGS) , $(CFLAGS)) -c $< -o $@
 
 $(OBJDIR)/%.o: drivers/common/%.c
 	$(V_CC) $(CFLAGS) -DLIBSCTP=$(LIBSCTP) $(INCLUDES) -Idrivers/common -Idrivers/$(ERLANG_OSTYPE) -c $< -o $@