diff --git a/make_helpers/build-rules.mk b/make_helpers/build-rules.mk
new file mode 100644
index 0000000..d325b3a
--- /dev/null
+++ b/make_helpers/build-rules.mk
@@ -0,0 +1,18 @@
+#
+# Copyright (c) 2024, Arm Limited and Contributors. All rights reserved.
+#
+# SPDX-License-Identifier: BSD-3-Clause
+#
+
+ifndef build-rules-mk
+        build-rules-mk := $(lastword $(MAKEFILE_LIST))
+
+        include $(dir $(build-rules-mk))common.mk
+        include $(dir $(build-rules-mk))utilities.mk
+
+        .SECONDEXPANSION:
+
+        %/:
+		$(s)echo '  MD      '$(call escape-shell,$(abspath $@))
+		$(q)mkdir -p $(call escape-shell,$@)
+endif
diff --git a/make_helpers/build_env.mk b/make_helpers/build_env.mk
index a545cd0..13acaae 100644
--- a/make_helpers/build_env.mk
+++ b/make_helpers/build_env.mk
@@ -15,8 +15,6 @@
     COPY                :=      $$(error "Replace COPY with call to SHELL_COPY or SHELL_COPY_TREE.")
     CP                  :=      $$(error "Replace CP with call to SHELL_COPY or SHELL_COPY_TREE.")
     DEL                 :=      $$(error "Replace DEL with call to SHELL_DELETE.")
-    MD                  :=      $$(error "Replace MD with call to MAKE_PREREQ_DIR.")
-    MKDIR               :=      $$(error "Replace MKDIR with call to MAKE_PREREQ_DIR.")
     RD                  :=      $$(error "Replace RD with call to SHELL_REMOVE_DIR.")
     RM                  :=      $$(error "Replace RM with call to SHELL_DELETE.")
     RMDIR               :=      $$(error "Replace RMDIR with call to SHELL_REMOVE_DIR.")
@@ -62,9 +60,6 @@
     ifndef SHELL_DELETE
         $(error "SHELL_DELETE not defined for build environment.")
     endif
-    ifndef MAKE_PREREQ_DIR
-        $(error "MAKE_PREREQ_DIR not defined for build environment.")
-    endif
     ifndef SHELL_REMOVE_DIR
         $(error "SHELL_REMOVE_DIR not defined for build environment.")
     endif
diff --git a/make_helpers/build_macros.mk b/make_helpers/build_macros.mk
index d27408c..7050916 100644
--- a/make_helpers/build_macros.mk
+++ b/make_helpers/build_macros.mk
@@ -289,7 +289,7 @@
 $(eval DEP := $(patsubst %.o,%.d,$(OBJ)))
 $(eval LIB := $(call uppercase, $(notdir $(1))))
 
-$(OBJ): $(2) $(filter-out %.d,$(MAKEFILE_LIST)) | lib$(3)_dirs
+$(OBJ): $(2) $(filter-out %.d,$(MAKEFILE_LIST)) | $$$$(@D)/
 	$$(s)echo "  CC      $$<"
 	$$(q)$($(ARCH)-cc) $$($(LIB)_CFLAGS) $$(TF_CFLAGS) $$(CFLAGS) $(MAKE_DEP) -c $$< -o $$@
 
@@ -305,7 +305,7 @@
 $(eval OBJ := $(1)/$(patsubst %.S,%.o,$(notdir $(2))))
 $(eval DEP := $(patsubst %.o,%.d,$(OBJ)))
 
-$(OBJ): $(2) $(filter-out %.d,$(MAKEFILE_LIST)) | lib$(3)_dirs
+$(OBJ): $(2) $(filter-out %.d,$(MAKEFILE_LIST)) | $$$$(@D)/
 	$$(s)echo "  AS      $$<"
 	$$(q)$($(ARCH)-as) -x assembler-with-cpp $$(TF_CFLAGS_$(ARCH)) $$(ASFLAGS) $(MAKE_DEP) -c $$< -o $$@
 
@@ -328,7 +328,7 @@
 $(eval BL_CPPFLAGS := $($(call uppercase,$(3))_CPPFLAGS) $(addprefix -D,$(BL_DEFINES)) $(addprefix -I,$(BL_INCLUDE_DIRS)) $(PLAT_BL_COMMON_CPPFLAGS))
 $(eval BL_CFLAGS := $($(call uppercase,$(3))_CFLAGS) $(PLAT_BL_COMMON_CFLAGS))
 
-$(OBJ): $(2) $(filter-out %.d,$(MAKEFILE_LIST)) | $(3)_dirs
+$(OBJ): $(2) $(filter-out %.d,$(MAKEFILE_LIST)) | $$$$(@D)/
 	$$(s)echo "  CC      $$<"
 	$$(q)$($(ARCH)-cc) $$(LTO_CFLAGS) $$(TF_CFLAGS) $$(CFLAGS) $(BL_CPPFLAGS) $(BL_CFLAGS) $(MAKE_DEP) -c $$< -o $$@
 
@@ -351,7 +351,7 @@
 $(eval BL_CPPFLAGS := $($(call uppercase,$(3))_CPPFLAGS) $(addprefix -D,$(BL_DEFINES)) $(addprefix -I,$(BL_INCLUDE_DIRS)) $(PLAT_BL_COMMON_CPPFLAGS))
 $(eval BL_ASFLAGS := $($(call uppercase,$(3))_ASFLAGS) $(PLAT_BL_COMMON_ASFLAGS))
 
-$(OBJ): $(2) $(filter-out %.d,$(MAKEFILE_LIST)) | $(3)_dirs
+$(OBJ): $(2) $(filter-out %.d,$(MAKEFILE_LIST)) | $$$$(@D)/
 	$$(s)echo "  AS      $$<"
 	$$(q)$($(ARCH)-as) -x assembler-with-cpp $$(TF_CFLAGS_$(ARCH)) $$(ASFLAGS) $(BL_CPPFLAGS) $(BL_ASFLAGS) $(MAKE_DEP) -c $$< -o $$@
 
@@ -372,7 +372,7 @@
 $(eval BL_INCLUDE_DIRS := $($(call uppercase,$(3))_INCLUDE_DIRS) $(PLAT_BL_COMMON_INCLUDE_DIRS))
 $(eval BL_CPPFLAGS := $($(call uppercase,$(3))_CPPFLAGS) $(addprefix -D,$(BL_DEFINES)) $(addprefix -I,$(BL_INCLUDE_DIRS)) $(PLAT_BL_COMMON_CPPFLAGS))
 
-$(1): $(2) $(filter-out %.d,$(MAKEFILE_LIST)) | $(3)_dirs
+$(1): $(2) $(filter-out %.d,$(MAKEFILE_LIST)) | $$$$(@D)/
 	$$(s)echo "  PP      $$<"
 	$$(q)$($(ARCH)-cpp) -E $$(CPPFLAGS) $(BL_CPPFLAGS) $(TF_CFLAGS_$(ARCH)) -P -x assembler-with-cpp -D__LINKER__ $(MAKE_DEP) -o $$@ $$<
 
@@ -424,17 +424,6 @@
 
 .PHONY: libraries
 
-# MAKE_LIB_DIRS macro defines the target for the directory where
-# libraries are created
-define MAKE_LIB_DIRS
-        $(eval LIB_DIR    := ${BUILD_PLAT}/lib)
-        $(eval ROMLIB_DIR    := ${BUILD_PLAT}/romlib)
-        $(eval LIBWRAPPER_DIR := ${BUILD_PLAT}/libwrapper)
-        $(eval $(call MAKE_PREREQ_DIR,${LIB_DIR},${BUILD_PLAT}))
-        $(eval $(call MAKE_PREREQ_DIR,${ROMLIB_DIR},${BUILD_PLAT}))
-        $(eval $(call MAKE_PREREQ_DIR,${LIBWRAPPER_DIR},${BUILD_PLAT}))
-endef
-
 # MAKE_LIB macro defines the targets and options to build each BL image.
 # Arguments:
 #   $(1) = Library name
@@ -445,11 +434,8 @@
         $(eval SOURCES    := $(LIB$(call uppercase,$(1))_SRCS))
         $(eval OBJS       := $(addprefix $(BUILD_DIR)/,$(call SOURCES_TO_OBJS,$(SOURCES))))
 
-$(eval $(call MAKE_PREREQ_DIR,${BUILD_DIR},${BUILD_PLAT}))
 $(eval $(call MAKE_LIB_OBJS,$(BUILD_DIR),$(SOURCES),$(1)))
 
-.PHONY : lib${1}_dirs
-lib${1}_dirs: | ${BUILD_DIR} ${LIB_DIR}  ${ROMLIB_DIR} ${LIBWRAPPER_DIR}
 libraries: ${LIB_DIR}/lib$(1).a
 ifeq ($($(ARCH)-ld-id),arm-link)
 LDPATHS = --userlibpath=${LIB_DIR}
@@ -465,7 +451,7 @@
 
 all: ${LIB_DIR}/lib$(1).a
 
-${LIB_DIR}/lib$(1).a: $(OBJS)
+${LIB_DIR}/lib$(1).a: $(OBJS) | $$$$(@D)/
 	$$(s)echo "  AR      $$@"
 	$$(q)$($(ARCH)-ar) cr $$@ $$?
 endef
@@ -503,26 +489,6 @@
         $(eval LINKER_SCRIPT_SOURCES := $($(call uppercase,$(1))_LINKER_SCRIPT_SOURCES))
         $(eval LINKER_SCRIPTS := $(call linker_script_path,$(LINKER_SCRIPT_SOURCES)))
 
-        # We use sort only to get a list of unique object directory names.
-        # ordering is not relevant but sort removes duplicates.
-        $(eval TEMP_OBJ_DIRS := $(sort $(dir ${OBJS} ${DEFAULT_LINKER_SCRIPT} ${LINKER_SCRIPTS})))
-        # The $(dir ) function leaves a trailing / on the directory names
-        # Rip off the / to match directory names with make rule targets.
-        $(eval OBJ_DIRS   := $(patsubst %/,%,$(TEMP_OBJ_DIRS)))
-
-# Create generators for object directory structure
-
-$(eval $(call MAKE_PREREQ_DIR,${BUILD_DIR},${BUILD_PLAT}))
-
-$(eval $(foreach objd,${OBJ_DIRS},
-        $(call MAKE_PREREQ_DIR,${objd},${BUILD_DIR})))
-
-.PHONY : ${1}_dirs
-
-# We use order-only prerequisites to ensure that directories are created,
-# but do not cause re-builds every time a file is written.
-${1}_dirs: | ${OBJ_DIRS}
-
 $(eval $(call MAKE_OBJS,$(BUILD_DIR),$(SOURCES),$(1)))
 
 # Generate targets to preprocess each required linker script
@@ -532,14 +498,14 @@
 $(eval BL_LDFLAGS := $($(call uppercase,$(1))_LDFLAGS))
 
 ifeq ($(USE_ROMLIB),1)
-$(ELF): romlib.bin
+$(ELF): romlib.bin | $$$$(@D)/
 endif
 
 # MODULE_OBJS can be assigned by vendors with different compiled
 # object file path, and prebuilt object file path.
 $(eval OBJS += $(MODULE_OBJS))
 
-$(ELF): $(OBJS) $(DEFAULT_LINKER_SCRIPT) $(LINKER_SCRIPTS) | $(1)_dirs libraries $(BL_LIBS)
+$(ELF): $(OBJS) $(DEFAULT_LINKER_SCRIPT) $(LINKER_SCRIPTS) | $$$$(@D)/ libraries $(BL_LIBS)
 	$$(s)echo "  LD      $$@"
 ifeq ($($(ARCH)-ld-id),arm-link)
 	$$(q)$($(ARCH)-ld) -o $$@ $$(TF_LDFLAGS) $$(LDFLAGS) $(BL_LDFLAGS) --entry=${1}_entrypoint \
@@ -562,11 +528,11 @@
 	$(s)echo
 endif
 
-$(DUMP): $(ELF)
+$(DUMP): $(ELF) | $$$$(@D)/
 	$$(s)echo "  OD      $$@"
 	$$(q)$($(ARCH)-od) -dx $$< > $$@
 
-$(BIN): $(ELF)
+$(BIN): $(ELF) | $$$$(@D)/
 	$$(s)echo "  BIN     $$@"
 	$$(q)$($(ARCH)-oc) -O binary $$< $$@
 	$(s)echo
@@ -598,22 +564,6 @@
         $(notdir $(patsubst %.dts,%.dtb,$(filter %.dts,$(1))))
 endef
 
-# MAKE_FDT_DIRS macro creates the prerequisite directories that host the
-# FDT binaries
-#   $(1) = output directory
-#   $(2) = input dts
-define MAKE_FDT_DIRS
-        $(eval DTBS       := $(addprefix $(1)/,$(call SOURCES_TO_DTBS,$(2))))
-        $(eval TEMP_DTB_DIRS := $(sort $(dir ${DTBS})))
-        # The $(dir ) function leaves a trailing / on the directory names
-        # Rip off the / to match directory names with make rule targets.
-        $(eval DTB_DIRS   := $(patsubst %/,%,$(TEMP_DTB_DIRS)))
-
-$(eval $(foreach objd,${DTB_DIRS},$(call MAKE_PREREQ_DIR,${objd},${BUILD_DIR})))
-
-fdt_dirs: ${DTB_DIRS}
-endef
-
 # MAKE_DTB generate the Flattened device tree binary
 #   $(1) = output directory
 #   $(2) = input dts
@@ -628,12 +578,12 @@
 # Dependencies of the DT compilation on its pre-compiled DTS
 $(eval DTBDEP := $(patsubst %.dtb,%.d,$(DOBJ)))
 
-$(DPRE): $(2) | fdt_dirs
+$(DPRE): $(2) | $$$$(@D)/
 	$$(s)echo "  CPP     $$<"
 	$(eval DTBS       := $(addprefix $(1)/,$(call SOURCES_TO_DTBS,$(2))))
 	$$(q)$($(ARCH)-cpp) -E $$(TF_CFLAGS_$(ARCH)) $$(DTC_CPPFLAGS) -MT $(DTBS) -MMD -MF $(DTSDEP) -o $(DPRE) $$<
 
-$(DOBJ): $(DPRE) $(filter-out %.d,$(MAKEFILE_LIST)) | fdt_dirs
+$(DOBJ): $(DPRE) $(filter-out %.d,$(MAKEFILE_LIST)) | $$$$(@D)/
 	$$(s)echo "  DTC     $$<"
 	$$(q)$($(ARCH)-dtc) $$(DTC_FLAGS) -d $(DTBDEP) -o $$@ $$<
 
@@ -651,8 +601,6 @@
         $(and $(REMAIN),$(error FDT_SOURCES contain non-DTS files: $(REMAIN)))
         $(eval $(foreach obj,$(DOBJS),$(call MAKE_DTB,$(1),$(obj))))
 
-        $(eval $(call MAKE_FDT_DIRS,$(1),$(2)))
-
-dtbs: $(DTBS)
+dtbs: $(addprefix $(1)/,$(call SOURCES_TO_DTBS,$(2)))
 all: dtbs
 endef
diff --git a/make_helpers/unix.mk b/make_helpers/unix.mk
index 4fd819a..fa7722a 100644
--- a/make_helpers/unix.mk
+++ b/make_helpers/unix.mk
@@ -38,18 +38,6 @@
 	-$(q)rm -rf  ${1}
     endef
 
-    # ${1} is the directory to be generated.
-    # ${2} is optional, and allows a prerequisite to be specified.
-    # Do nothing if $1 == $2, to ignore self dependencies.
-    define MAKE_PREREQ_DIR
-        ifneq (${1},${2})
-
-${1} : ${2}
-	$(q)mkdir -p  "${1}"
-
-        endif
-    endef
-
     define SHELL_REMOVE_DIR
 	-$(q)rm -rf  "${1}"
     endef
diff --git a/make_helpers/windows.mk b/make_helpers/windows.mk
index 2f5d51b..c24aa08 100644
--- a/make_helpers/windows.mk
+++ b/make_helpers/windows.mk
@@ -47,19 +47,6 @@
 	$(eval $(foreach filename,$(wildcard ${1}),$(call DELETE_IF_THERE,${filename})))
     endef
 
-    # ${1} is the directory to be generated.
-    # ${2} is optional, and allows prerequisites to be specified.
-    # Do nothing if $1 == $2, to ignore self dependencies.
-    define MAKE_PREREQ_DIR
-        ifneq (${1},${2})
-
-${1} : ${2}
-	$(eval tmp_dir:=$(subst /,\,${1}))
-	-@if not exist "$(tmp_dir)"  mkdir "${tmp_dir}"
-
-        endif
-    endef
-
     # ${1} is the directory to be removed.
     define SHELL_REMOVE_DIR
 	$(eval tmp_dir:=$(subst /,\,${1}))