For inclusion into 2.6.12.stable, extracted from current Linus git:

[PATCH] kbuild: build TAGS problem with O=

  make O=/dir TAGS

  fails with:

    MAKE   TAGS
  find: security/selinux/include: No such file or directory
  find: include: No such file or directory
  find: include/asm-i386: No such file or directory
  find: include/asm-generic: No such file or directory

  The problem is in this line:
  ifeq ($(KBUILD_OUTPUT),)

KBUILD_OUTPUT is not defined (ever) after make reruns itself.  This line is
used in the TAGS, tags, and cscope makes.

Signed-off-by: George Anzinger <george@mvista.com>
Cc: Sam Ravnborg <sam@ravnborg.org>
Signed-off-by: Andrew Morton <akpm@osdl.org>
Signed-off-by: Linus Torvalds <torvalds@osdl.org>
Signed-off-by: Greg Kroah-Hartman <gregkh@suse.de>

Getting ready for the real release..

The arch Makefile may override the include path order, which is used by Xen
(and UML?) to make sure include/asm-xen is searched before
include/asm-i386.

The Makefile change to 2.6.12-rc4 made the top Makefile always override the
value specified by the arch Makefile.  This trivial patch makes the Xen
kernel compile again.

Signed-off-by: Rik van Riel <riel@redhat.com>
Signed-off-by: Andrew Morton <akpm@osdl.org>
Signed-off-by: Linus Torvalds <torvalds@osdl.org>