diff -Naur sysvinit-3.05/src/Makefile sysvinit-3.05.test/src/Makefile
--- sysvinit-3.05/src/Makefile	2022-08-21 11:48:33.000000000 -0500
+++ sysvinit-3.05.test/src/Makefile	2022-11-05 16:54:14.886625005 -0500
@@ -60,6 +60,16 @@
 MANDB	:=
 endif
 
+ifeq ($(DISTRO),LFS)
+USRBIN=
+SBIN  = init halt shutdown runlevel killall5
+MAN1  =
+MAN5  = initscript.5 inittab.5 initctl.5
+MAN8  = halt.8 init.8 killall5.8 pidof.8 poweroff.8 reboot.8 runlevel.8
+MAN8 += shutdown.8 telinit.8
+MANDB:=
+endif
+
 ifeq ($(MNTPOINT),yes)
 BIN	+= mountpoint
 MAN1	+= mountpoint.1
@@ -90,12 +100,12 @@
 endif
 
 # Additional libs for GNU libc.
-ifneq ($(wildcard $(ROOT)/usr/lib*/libcrypt.*),)
+ifneq ($(wildcard $(DESTDIR)/usr/lib*/libcrypt.*),)
   SULOGINLIBS	+= -lcrypt
 endif
 
 # Additional libs for GNU libc / multiarch on Debian based systems.
-ifneq ($(wildcard $(ROOT)/usr/lib/*/libcrypt.*),)
+ifneq ($(wildcard $(DESTDIR)/usr/lib/*/libcrypt.*),)
 ifneq ($(findstring -lcrypt, $(SULOGINLIBS)), -lcrypt)
   SULOGINLIBS	+= -lcrypt
 endif
@@ -191,47 +201,56 @@
 distclean:	clobber
 
 install:	all
-		$(INSTALL_DIR) $(ROOT)/bin/ $(ROOT)/sbin/
-		$(INSTALL_DIR) $(ROOT)/usr/bin/
+		$(INSTALL_DIR) $(DESTDIR)/bin/ $(DESTDIR)/sbin/
+		$(INSTALL_DIR) $(DESTDIR)/usr/bin/
 		for i in $(BIN); do \
-			$(INSTALL_EXEC) $$i $(ROOT)/bin/ ; \
+			$(INSTALL_EXEC) $$i $(DESTDIR)/bin/ ; \
 		done
 		for i in $(SBIN); do \
-			$(INSTALL_EXEC) $$i $(ROOT)/sbin/ ; \
+			$(INSTALL_EXEC) $$i $(DESTDIR)/sbin/ ; \
 		done
 		for i in $(USRBIN); do \
-			$(INSTALL_EXEC) $$i $(ROOT)/usr/bin/ ; \
+			$(INSTALL_EXEC) $$i $(DESTDIR)/usr/bin/ ; \
 		done
-		# $(INSTALL_DIR) $(ROOT)/etc/
-		$(INSTALL_DIR) $(ROOT)/etc/inittab.d
-		# $(INSTALL_EXEC) ../doc/initscript.sample $(ROOT)/etc/
-		ln -sf halt $(ROOT)/sbin/reboot
-		ln -sf halt $(ROOT)/sbin/poweroff
-		ln -sf init $(ROOT)/sbin/telinit
-		ln -sf /sbin/killall5 $(ROOT)/bin/pidof
-		if [ ! -f $(ROOT)/usr/bin/lastb ]; then \
-			ln -sf last $(ROOT)/usr/bin/lastb; \
+		# $(INSTALL_DIR) $(DESTDIR)/etc/
+		$(INSTALL_DIR) $(DESTDIR)/etc/inittab.d
+		# $(INSTALL_EXEC) ../doc/initscript.sample $(DESTDIR)/etc/
+		ln -sf halt $(DESTDIR)/sbin/reboot
+		ln -sf halt $(DESTDIR)/sbin/poweroff
+		ln -sf init $(DESTDIR)/sbin/telinit
+ifneq ($(DISTRO),LFS)
+		ln -sf /sbin/killall5 $(DESTDIR)/bin/pidof
+		if [ ! -f $(DESTDIR)/usr/bin/lastb ]; then \
+			ln -sf last $(DESTDIR)/usr/bin/lastb; \
 		fi
-		$(INSTALL_DIR) $(ROOT)/usr/include/
-		$(INSTALL_DATA) initreq.h $(ROOT)/usr/include/
-		for lang in  '' $(subst ../man/,,$(wildcard ../man/po/??/)); do \
-			$(INSTALL_DIR) $(ROOT)$(MANDIR)/man1/$$lang; \
-			$(INSTALL_DIR) $(ROOT)$(MANDIR)/man5/$$lang; \
-			$(INSTALL_DIR) $(ROOT)$(MANDIR)/man8/$$lang; \
-		done
-		for man in $(MAN1) $(subst ../man/,,$(foreach man,$(MAN1),$(wildcard ../man/??/$(man)))); do \
-			$(INSTALL_DATA) ../man/$$man $(ROOT)$(MANDIR)/man1/$$man; \
-			sed -i "1{ $(MANDB); }" $(ROOT)$(MANDIR)/man1/$$man ; \
-		done
-		for man in $(MAN5) $(subst ../man/,,$(foreach man,$(MAN5),$(wildcard ../man/??/$(man)))); do \
-			$(INSTALL_DATA) ../man/$$man $(ROOT)$(MANDIR)/man5/$$man; \
-			sed -i "1{ $(MANDB); }" $(ROOT)$(MANDIR)/man5/$$man ; \
-		done
-		for man in $(MAN8) $(subst ../man/,,$(foreach man,$(MAN8),$(wildcard ../man/??/$(man)))); do \
-			$(INSTALL_DATA) ../man/$$man $(ROOT)$(MANDIR)/man8/$$man; \
-			sed -i "1{ $(MANDB); }" $(ROOT)$(MANDIR)/man8/$$man ; \
+endif
+		$(INSTALL_DIR) $(DESTDIR)/usr/include/
+		$(INSTALL_DATA) initreq.h $(DESTDIR)/usr/include/
+		for lang in  '' $(subst ../man/,,$(wildcard ../man/??/)); do \
+         [ x"$$lang" = 'xpo/' ] && continue; \
+			$(INSTALL_DIR) $(DESTDIR)$(MANDIR)/$$lang/man1; \
+			$(INSTALL_DIR) $(DESTDIR)$(MANDIR)/$$lang/man5; \
+			$(INSTALL_DIR) $(DESTDIR)$(MANDIR)/$$lang/man8; \
+		done
+
+		for lang in  '' $(subst ../man/,,$(wildcard ../man/??/)); do \
+			[ x"$$lang" = "xpo/" ] && continue; \
+			for man in $(MAN1); do \
+				if ! test -f "../man/$$lang/$$man"; then continue; fi; \
+				$(INSTALL_DATA) ../man/$$lang/$$man $(DESTDIR)/usr/share/man/$$lang/man1/$$man; \
+			done; \
+			for man in $(MAN5); do \
+				if ! test -f "../man/$$lang/$$man"; then continue; fi; \
+				$(INSTALL_DATA) ../man/$$lang/$$man $(DESTDIR)/usr/share/man/$$lang/man5/$$man; \
+			done; \
+			for man in $(MAN8); do \
+				if ! test -f "../man/$$lang/$$man"; then continue; fi; \
+				$(INSTALL_DATA) ../man/$$lang/$$man $(DESTDIR)/usr/share/man/$$lang/man8/$$man; \
+			done; \
 		done
-ifeq ($(ROOT),)
+
+ifeq ($(DESTDIR),)
+ifneq ($(DISTRO),LFS)
 		#
 		# This part is skipped on Debian systems, the
 		# debian.preinst script takes care of it.
@@ -240,3 +259,4 @@
 		 rm -f /run/initctl; \
 		 mknod -m 600 /run/initctl p; fi
 endif
+endif