make getincludedirs 

failed for me with:

cls /usr/local/petsc $ make getincludedirs

conf/petscvariables:3: /usr/local/petsc-3.2-p6/arch-darwin-c-debug/conf/petscvariables: No such file or directory

makefile:15: /usr/local/petsc-3.2-p6/conf/variables: No such file or directory

makefile:16: /usr/local/petsc-3.2-p6/conf/rules: No such file or directory

makefile:17: /usr/local/petsc-3.2-p6/conf/test: No such file or directory

make: *** No rule to make target `/usr/local/petsc-3.2-p6/conf/test'.  Stop.