--- a/browser/components/Makefile.in
+++ b/browser/components/Makefile.in
@@ -64,30 +64,30 @@ PARALLEL_DIRS = \
   dirprovider \
   feeds \
   places \
   preferences \
   privatebrowsing \
   search \
   sessionstore \
   shell \
-  sidebar \
+  sidebar/src \
   migration \
   $(NULL)
 
 ifeq ($(MOZ_WIDGET_TOOLKIT),windows) 
 PARALLEL_DIRS += wintaskbar
 endif
 
 ifdef MOZ_SAFE_BROWSING
 PARALLEL_DIRS += safebrowsing
 endif
 
 ifdef ENABLE_TESTS
-DIRS += test
+DIRS += test/browser
 endif
 
 DIRS += build
 
 ifdef MOZILLA_OFFICIAL
 DEFINES += -DOFFICIAL_BUILD=1
 endif
 

--- a/browser/components/safebrowsing/Makefile.in
+++ b/browser/components/safebrowsing/Makefile.in
@@ -38,18 +38,16 @@
 
 DEPTH     = ../../..
 topsrcdir = @top_srcdir@
 srcdir    = @srcdir@
 VPATH     = @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
-DIRS      = src
-
 ifdef ENABLE_TESTS
 DIRS += content/test
 endif
 
 ifdef MOZILLA_OFFICIAL
 DEFINES += -DOFFICIAL_BUILD=1
 endif
 

--- a/browser/components/sessionstore/Makefile.in
+++ b/browser/components/sessionstore/Makefile.in
@@ -46,12 +46,12 @@ XPIDL_MODULE = sessionstore
 XPIDLSRCS = \
 	nsISessionStartup.idl \
 	nsISessionStore.idl \
   $(NULL)
 
 DIRS = src
 
 ifdef ENABLE_TESTS
-DIRS += test
+DIRS += test/browser
 endif
 
 include $(topsrcdir)/config/rules.mk

--- a/browser/devtools/Makefile.in
+++ b/browser/devtools/Makefile.in
@@ -44,19 +44,18 @@ VPATH   = @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
 include $(topsrcdir)/config/config.mk
 
 DIRS = \
   highlighter \
   webconsole \
-  scratchpad \
   sourceeditor \
   styleinspector \
   shared \
   $(NULL)
 
 ifdef ENABLE_TESTS
-# DIRS += test # no tests yet
+DIRS += scratchpad/test
 endif
 
 include $(topsrcdir)/config/rules.mk

--- a/browser/devtools/styleinspector/Makefile.in
+++ b/browser/devtools/styleinspector/Makefile.in
@@ -40,16 +40,16 @@ DEPTH		= ../../..
 topsrcdir	= @top_srcdir@
 srcdir		= @srcdir@
 VPATH		= @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
 ifdef ENABLE_TESTS
 ifneq (mobile,$(MOZ_BUILD_APP))
-	DIRS += test
+DIRS += test/browser
 endif
 endif
 
 include $(topsrcdir)/config/rules.mk
 
 libs::
-	$(NSINSTALL) $(srcdir)/*.jsm $(FINAL_TARGET)/modules/devtools
\ No newline at end of file
+	$(NSINSTALL) $(srcdir)/*.jsm $(FINAL_TARGET)/modules/devtools

--- a/browser/devtools/webconsole/Makefile.in
+++ b/browser/devtools/webconsole/Makefile.in
@@ -52,13 +52,13 @@ EXTRA_JS_MODULES = \
 		$(NULL)
 
 EXTRA_PP_JS_MODULES = \
 		HUDService.jsm \
 		$(NULL)
 
 ifdef ENABLE_TESTS
 ifneq (mobile,$(MOZ_BUILD_APP))
-	DIRS += test
+DIRS += test/browser
 endif
 endif
 
 include $(topsrcdir)/config/rules.mk

--- a/caps/Makefile.in
+++ b/caps/Makefile.in
@@ -41,13 +41,13 @@ srcdir		= @srcdir@
 VPATH		= @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
 MODULE		= caps
 DIRS		= idl include src
 
 ifdef ENABLE_TESTS
-DIRS		+= tests
+DIRS += tests/mochitest
 endif
 
 include $(topsrcdir)/config/rules.mk
 

--- a/content/Makefile.in
+++ b/content/Makefile.in
@@ -38,17 +38,17 @@
 DEPTH		= ..
 topsrcdir	= @top_srcdir@
 srcdir		= @srcdir@
 VPATH		= @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
 MODULE		= content
-PARALLEL_DIRS		= base canvas events html mathml smil svg xml xul xbl xslt
+PARALLEL_DIRS = base canvas events html mathml/content/src smil svg xml xul xbl xslt
 
 ifdef MOZ_MEDIA
 PARALLEL_DIRS	+= media
 endif
 
 ifdef MOZ_XTF
 PARALLEL_DIRS   += xtf
 endif

--- a/content/svg/Makefile.in
+++ b/content/svg/Makefile.in
@@ -37,11 +37,11 @@
 
 DEPTH		= ../..
 topsrcdir	= @top_srcdir@
 srcdir		= @srcdir@
 VPATH		= @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
-PARALLEL_DIRS	= document content
+PARALLEL_DIRS = document/src content
 
 include $(topsrcdir)/config/rules.mk

--- a/content/xml/Makefile.in
+++ b/content/xml/Makefile.in
@@ -37,12 +37,12 @@
 
 DEPTH		= ../..
 topsrcdir	= @top_srcdir@
 srcdir		= @srcdir@
 VPATH		= @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
-PARALLEL_DIRS	= content document
+PARALLEL_DIRS = content/src document
 
 include $(topsrcdir)/config/rules.mk
 

--- a/content/xul/templates/Makefile.in
+++ b/content/xul/templates/Makefile.in
@@ -41,13 +41,13 @@ srcdir		= @srcdir@
 VPATH		= @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
 MODULE		= xultmpl
 PARALLEL_DIRS	= public src
 
 ifdef ENABLE_TESTS
-TOOL_DIRS += tests
+TOOL_DIRS += tests/chrome
 endif
 
 include $(topsrcdir)/config/rules.mk
 

--- a/docshell/Makefile.in
+++ b/docshell/Makefile.in
@@ -43,16 +43,16 @@ VPATH		= @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
 MODULE = docshell
 DIRS = \
 	base \
 	shistory \
 	build \
-	resources \
+	resources/content \
 	$(NULL)
 
 ifdef ENABLE_TESTS
 DIRS		+= test
 endif
 
 include $(topsrcdir)/config/rules.mk

--- a/dom/tests/mochitest/ajax/scriptaculous/Makefile.in
+++ b/dom/tests/mochitest/ajax/scriptaculous/Makefile.in
@@ -41,17 +41,17 @@ srcdir		= @srcdir@
 VPATH		= @srcdir@
 relativesrcdir	= dom/tests/mochitest/ajax/scriptaculous
 
 include $(DEPTH)/config/autoconf.mk
 
 DIRS	= \
 	lib \
 	src \
-	test \
+	test/unit \
 	$(NULL)
 
 include $(topsrcdir)/config/rules.mk
 
 _TEST_FILES	= \
 	manifest.json \
 	test_Scriptaculous.html \
 	$(NULL)

--- a/embedding/components/Makefile.in
+++ b/embedding/components/Makefile.in
@@ -40,19 +40,19 @@ topsrcdir	= @top_srcdir@
 srcdir		= @srcdir@
 VPATH		= @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
 # You'd think we could skip building ui if XUL is disabled,
 # but we need to export interface headers from those directories.
 
-DIRS = windowwatcher appstartup find webbrowserpersist commandhandler
+DIRS = windowwatcher appstartup/src find webbrowserpersist commandhandler
 
 ifdef MOZ_XUL
 ifdef NS_PRINTING
-DIRS += printingui
+DIRS += printingui/src
 endif
 endif
 
 DIRS += build
 
 include $(topsrcdir)/config/rules.mk

--- a/extensions/spellcheck/Makefile.in
+++ b/extensions/spellcheck/Makefile.in
@@ -40,12 +40,12 @@ srcdir		= @srcdir@
 VPATH		= @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
 MODULE		= spellchecker
 DIRS		= idl locales hunspell src
 
 ifdef ENABLE_TESTS
-DIRS		+= tests
+DIRS += tests/chrome
 endif
 
 include $(topsrcdir)/config/rules.mk

--- a/mobile/Makefile.in
+++ b/mobile/Makefile.in
@@ -38,17 +38,17 @@
 
 DEPTH      = ..
 topsrcdir  = @top_srcdir@
 srcdir     = @srcdir@
 VPATH      = @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
-DIRS       = chrome locales components modules themes app
+DIRS = chrome locales components modules themes/core app
 
 ifndef LIBXUL_SDK
 PARALLEL_DIRS += $(DEPTH)/xulrunner/tools/redit
 endif
 
 include $(topsrcdir)/config/rules.mk
 include $(topsrcdir)/testing/testsuite-targets.mk
 

--- a/toolkit/components/aboutmemory/Makefile.in
+++ b/toolkit/components/aboutmemory/Makefile.in
@@ -39,12 +39,12 @@
 DEPTH		= ../../..
 topsrcdir	= @top_srcdir@
 srcdir		= @srcdir@
 VPATH		= @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
 ifdef ENABLE_TESTS
-DIRS += tests
+DIRS += tests/chrome
 endif
 
 include $(topsrcdir)/config/rules.mk

--- a/toolkit/components/passwordmgr/Makefile.in
+++ b/toolkit/components/passwordmgr/Makefile.in
@@ -60,15 +60,13 @@ EXTRA_COMPONENTS = \
   nsLoginInfo.js \
   nsLoginManager.js \
   nsLoginManagerPrompter.js \
   passwordmgr.manifest \
   storage-Legacy.js \
   storage-mozStorage.js \
   $(NULL)
 
-DIRS = content
-
 ifdef ENABLE_TESTS
 DIRS += test
 endif
 
 include $(topsrcdir)/config/rules.mk

--- a/toolkit/components/startup/Makefile.in
+++ b/toolkit/components/startup/Makefile.in
@@ -64,12 +64,14 @@ else
 CPPSRCS += nsUserInfoUnix.cpp
 endif
 endif
 endif
 
 EXTRA_COMPONENTS = nsTryToClose.js nsTryToClose.manifest
 
 ifdef ENABLE_TESTS
-DIRS += tests
+ifneq (mobile,$(MOZ_BUILD_APP))
+DIRS += tests/browser
+endif
 endif
 
 include $(topsrcdir)/config/rules.mk

--- a/toolkit/themes/Makefile.in
+++ b/toolkit/themes/Makefile.in
@@ -57,18 +57,18 @@ DIRS	= pinstripe
 else
 
 DIRS	= winstripe
 
 ifneq (,$(filter gtk2 qt,$(MOZ_WIDGET_TOOLKIT)))
 DIRS    += gnomestripe
 endif
 ifneq (,$(filter os2,$(MOZ_WIDGET_TOOLKIT)))
-DIRS    += pmstripe
+DIRS += pmstripe/global
 endif
 ifdef MOZ_THEME_FASTSTRIPE
-DIRS	+= faststripe
+DIRS += faststripe/global
 endif
 
 endif
 
 include $(topsrcdir)/config/rules.mk
 

--- a/toolkit/toolkit-tiers.mk
+++ b/toolkit/toolkit-tiers.mk
@@ -218,17 +218,17 @@ endif
 ifdef MOZ_PREF_EXTENSIONS
 tier_platform_dirs += extensions/pref
 endif
 
 tier_platform_dirs += services/crypto/component
 
 tier_platform_dirs += startupcache
 
-tier_platform_dirs += js/ductwork
+tier_platform_dirs += js/ductwork/debugger
 
 ifdef APP_LIBXUL_STATICDIRS
 # Applications can cheat and ask for code to be
 # built before libxul so libxul can be linked against it.
 tier_platform_staticdirs += $(APP_LIBXUL_STATICDIRS)
 endif
 ifdef APP_LIBXUL_DIRS
 # Applications can cheat and ask for code to be

--- a/xulrunner/build.mk
+++ b/xulrunner/build.mk
@@ -38,20 +38,20 @@
 include $(topsrcdir)/toolkit/toolkit-tiers.mk
 
 TIERS += app
 
 ifdef MOZ_EXTENSIONS
 tier_app_dirs += extensions
 endif
 
-# winembed, mfcembed
+# winEmbed
 ifeq ($(OS_ARCH),WINNT)
 ifneq (,$(ENABLE_TESTS)$(MOZILLA_OFFICIAL))
-tier_app_dirs += embedding/tests
+tier_app_dirs += embedding/tests/winEmbed
 endif
 endif
 
 tier_app_dirs += xulrunner
 
 installer:
 	@echo "XULRunner doesn't have an installer yet."