On FreeBSD the lib and include directories are in /usr/local rather than /usr.
X11LIB = /usr/X11R6/lib
# includes and libs
-INCS = -I. -I/usr/include -I/usr/include/freetype2 -I${X11INC}
-LIBS = -L/usr/lib -lc -lm -L${X11LIB} -lXft -lfontconfig -lX11
+INCS = -I. -I/usr/{,local/}include -I/usr/{,local/}include/freetype2 -I${X11INC}
+LIBS = -L/usr/{,local/}lib -lc -lm -L${X11LIB} -lXft -lfontconfig -lX11
# flags
CPPFLAGS = -DVERSION=\"${VERSION}\" -D_XOPEN_SOURCE=600