--- a/Makefile.in
+++ b/Makefile.in
@@ -100,17 +100,17 @@ include $(topsrcdir)/build/rebuild-backe
 
 Makefile: $(BUILD_BACKEND_FILES)
 	@$(TOUCH) $@
 
 default:: $(BUILD_BACKEND_FILES)
 endif
 
 install_manifests := \
-  $(addprefix dist/,branding idl include public private sdk xpi-stage) \
+  $(addprefix dist/,branding idl include public private xpi-stage) \
   _tests \
   $(NULL)
 # Skip the dist/bin install manifest when using the hybrid
 # FasterMake/RecursiveMake backend. This is a hack until bug 1241744 moves
 # xpidl handling to FasterMake in that case, mechanically making the dist/bin
 # install manifest non-existent (non-existent manifests being skipped)
 ifeq (,$(filter FasterMake+RecursiveMake,$(BUILD_BACKENDS)))
 install_manifests += dist/bin
@@ -199,16 +199,19 @@ install-test-files:
 include $(topsrcdir)/build/moz-automation.mk
 
 # dist and _tests should be purged during cleaning. However, we don't want them
 # purged during PGO builds because they contain some auto-generated files.
 ifneq ($(filter-out maybe_clobber_profiledbuild,$(MAKECMDGOALS)),)
 GARBAGE_DIRS += dist _tests
 endif
 
+# Dummy rule for the cases below where we don't depend on dist/include
+recurse_pre-export::
+
 # Windows PGO builds don't perform a clean before the 2nd pass. So, we want
 # to preserve content for the 2nd pass on Windows. Everywhere else, we always
 # process the install manifests as part of export.
 # For the binaries rule, not all the install manifests matter, so force only
 # the interesting ones to be done.
 ifdef MOZ_PROFILE_USE
 ifndef NO_PROFILE_GUIDED_OPTIMIZE
 ifneq ($(OS_ARCH)_$(GNU_CC), WINNT_)
@@ -218,20 +221,16 @@ binaries::
 endif
 endif
 else # !MOZ_PROFILE_USE (normal build)
 recurse_pre-export:: install-manifests
 binaries::
 	@$(MAKE) install-manifests NO_REMOVE=1 install_manifests=dist/include
 endif
 
-# For historical reasons that are unknown, $(DIST)/sdk is always blown away
-# with no regard for PGO passes. This decision could probably be revisited.
-recurse_pre-export:: install-dist/sdk
-
 recurse_artifact:
 	$(topsrcdir)/mach --log-no-times artifact install
 
 ifndef JS_STANDALONE
 ifdef ENABLE_TESTS
 # Additional makefile targets to call automated test suites
 include $(topsrcdir)/testing/testsuite-targets.mk
 endif