On Wed, Jun 26, 2002 at 12:34:29PM -0400, Rose, Brian wrote:
  | 
  | I am trying to make a boot floppy per the instructions in the NetBSD Guide
  | (chapter 20). However, there are several problems.
  | 
  | 1. When trying to make the .fs files, the make fails saying that it cannot
  | find several files ( /distrib/common/Makefile.distrib and
  | /common/Makefile.tarfloppy ).

This is a symptom of ${DESTDIR}/usr/share/mk being out of date.
You'll need to update that from /usr/src/share/mk.

Luke.