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# make -C /usr/src/linux-headers-2.6.30.6-slitaz M=agrsm-11c11040-2.1.80~20091225 modules
make: *** /usr/src/linux-headers-2.6.30.6-slitaz: No such file or directory. Stop.
The headers are the hundreds of *.h files. They pair up to the *.c source code files found in linux-source.
Your command should refer to /usr/include or /usr/include/linux for the headers, should it not?
Can you run the make command without specifying the path and hope it uses the correct one?
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