The Linux Headers package contains the “sanitized” kernel headers.
For years it has been common practice to use “raw” kernel headers (straight from a kernel tarball) in /usr/include, but over the last few years, the kernel developers have taken a strong stance that this should not be done. This gave birth to the Linux-Libc-Headers Project, which was designed to maintain an API stable version of the Linux headers. Recently this project stopped producing updates, so the Cross-LFS team started development on our own project to sanitize the headers.
Install the header files that are common to all architectures:
install -dv /usr/include cp -av include/{asm-generic,linux,mtd,scsi,sound} /usr/include/
Install the header files that are specific to this architecture:
cp -av include/asm-sparc64 /usr/include/asm