GCC_INCLUDE_DIR means the same thing for native and cross. It is
where GNU CC stores its private include files, and also where GNU CC
stores the fixed include files. A cross compiled GNU CC runs
fixincludes on the header files in `$(tooldir)/include'.
(If the cross compilation header files need to be fixed, they must be
installed before GNU CC is built. If the cross compilation header files
are already suitable for ANSI C and GNU CC, nothing special need be
done).
GPLUS_INCLUDE_DIR means the same thing for native and cross. It
is where g++ looks first for header files. libg++
installs only target independent header files in that directory.
LOCAL_INCLUDE_DIR is used only for a native compiler. It is
normally `/usr/local/include'. GNU CC searches this directory so
that users can install header files in `/usr/local/include'.
CROSS_INCLUDE_DIR is used only for a cross compiler. GNU CC
doesn't install anything there.
TOOL_INCLUDE_DIR is used for both native and cross compilers. It
is the place for other packages to install header files that GNU CC will
use. For a cross-compiler, this is the equivalent of
`/usr/include'. When you build a cross-compiler,
fixincludes processes any header files in this directory.