diff --git a/browser/app/Makefile.in b/browser/app/Makefile.in
index 43eab50cf34..d55bee0511e 100644
--- a/browser/app/Makefile.in
+++ b/browser/app/Makefile.in
@@ -93,6 +93,7 @@ endif
 CPPSRCS = nsBrowserApp.cpp
 
 LOCAL_INCLUDES += -I$(topsrcdir)/toolkit/xre
+LOCAL_INCLUDES += -I$(topsrcdir)/xpcom/base
 
 ifdef BUILD_STATIC_LIBS
 ifdef _MSC_VER
diff --git a/dom/plugins/Makefile.in b/dom/plugins/Makefile.in
index 8833fccc83d..f76b4cf33eb 100644
--- a/dom/plugins/Makefile.in
+++ b/dom/plugins/Makefile.in
@@ -140,7 +140,7 @@ endif
 LOCAL_INCLUDES = \
   -I$(topsrcdir)/modules/plugin/base/public/ \
   -I$(topsrcdir)/modules/plugin/base/src/ \
-  -I$(topsrcdir)/toolkit/xre \
+  -I$(topsrcdir)/xpcom/base/ \
   $(NULL)
 
 include $(topsrcdir)/config/config.mk
diff --git a/ipc/app/Makefile.in b/ipc/app/Makefile.in
index acba445b49e..44ee8a109d7 100644
--- a/ipc/app/Makefile.in
+++ b/ipc/app/Makefile.in
@@ -63,6 +63,7 @@ LIBS += \
 endif
 
 LOCAL_INCLUDES += -I$(topsrcdir)/toolkit/xre
+LOCAL_INCLUDES += -I$(topsrcdir)/xpcom/base
 
 ifndef MOZ_WINCONSOLE
 ifdef MOZ_DEBUG
diff --git a/modules/plugin/base/src/Makefile.in b/modules/plugin/base/src/Makefile.in
index c6f84367bba..1305cb5c732 100644
--- a/modules/plugin/base/src/Makefile.in
+++ b/modules/plugin/base/src/Makefile.in
@@ -77,7 +77,7 @@ ifneq (,$(filter WINNT WINCE,$(OS_ARCH)))
 	CPPSRCS += nsPluginsDirWin.cpp
 	CPPSRCS += nsPluginNativeWindowWin.cpp
 	CPPSRCS += nsPluginDirServiceProvider.cpp
-	LOCAL_INCLUDES += -I$(topsrcdir)/toolkit/xre
+	LOCAL_INCLUDES += -I$(topsrcdir)/xpcom/base
 else
 ifeq ($(MOZ_WIDGET_TOOLKIT),os2)
 	CPPSRCS += nsPluginsDirOS2.cpp
diff --git a/toolkit/xre/Makefile.in b/toolkit/xre/Makefile.in
index f23bc3d6839..8813ec9b887 100644
--- a/toolkit/xre/Makefile.in
+++ b/toolkit/xre/Makefile.in
@@ -89,7 +89,6 @@ endif
 
 ifeq ($(MOZ_WIDGET_TOOLKIT),windows)
 CPPSRCS += nsNativeAppSupportWin.cpp
-CPPSRCS += nsSetDllDirectory.cpp
 DEFINES += -DWIN32_LEAN_AND_MEAN -DUNICODE -D_UNICODE
 EXPORTS = nsWindowsDllInterceptor.h
 else
diff --git a/xpcom/base/Makefile.in b/xpcom/base/Makefile.in
index db2870ba75c..8cd6760de6a 100644
--- a/xpcom/base/Makefile.in
+++ b/xpcom/base/Makefile.in
@@ -96,6 +96,10 @@ EXPORTS_mozilla = \
 	FunctionTimer.h \
 	$(NULL)
 
+ifeq (windows,$(MOZ_WIDGET_TOOLKIT))
+CPPSRCS += nsSetDllDirectory.cpp
+endif
+
 ifeq ($(OS_ARCH),WINNT)
 ifdef MOZ_DEBUG
 CSRCS		+= pure_api.c
diff --git a/toolkit/xre/nsSetDllDirectory.cpp b/xpcom/base/nsSetDllDirectory.cpp
similarity index 100%
rename from toolkit/xre/nsSetDllDirectory.cpp
rename to xpcom/base/nsSetDllDirectory.cpp
diff --git a/toolkit/xre/nsSetDllDirectory.h b/xpcom/base/nsSetDllDirectory.h
similarity index 100%
rename from toolkit/xre/nsSetDllDirectory.h
rename to xpcom/base/nsSetDllDirectory.h