I've just committed changes to cause NetBSD/arm26 and NetBSD/arm32 to
share some header files (basically, the ones that were identical between
the two ports anyway).  The new header files live in sys/arch/arm/include
and get installed to /usr/include/arm.  In theory everything should still
work, but I haven't actually tested this on arm32 (so someone should).

Be aware that when updating from older sources you'll need to re-run
config(8) and make depend before re-building any kernels.  Also, if you're
in the habit of making includes in sys/arch/arm32/include, you'll need to
do it in sys/arch/arm/include too now (or preferably in sys and let the
Makefiles sort it out)

-- 
Ben Harris                                                   <bjh21@netbsd.org>
Portmaster, NetBSD/arm26               <URL:http://www.netbsd.org/Ports/arm26/>