This seems to be the better default over hardcoding a random filesystem
location.
# If working with a PG source directory, point PGSQL_INCLUDE_DIR to its
# src/include subdirectory. If working with an installed tree, point to
# the server include subdirectory, eg /usr/local/include/postgresql/server
-PGSQL_INCLUDE_DIR=../../pgsql/src/include
+PG_CONFIG=pg_config
+PGSQL_INCLUDE_DIR=$(shell $(PG_CONFIG) --includedir-server)
DISTFILES= README.pg_filedump Makefile Makefile.contrib \