r264048 broke kernel build

[O. Hartmann]

r264048 breaks kernel build ( sys/kern/kern_et.c) , r264047 builds perfectly ...

rm -f .newdep
make -V CFILES_NOZFS -V SYSTEM_CFILES -V GEN_CFILES |  MKDEP_CPP="cc  -E" CC="cc " xargs
mkdep -a -f .newdep -pipe -O3 -fno-strict-aliasing -march=native -std=c99  -Wall
-Wredundant-decls -Wnested-externs -Wstrict-prototypes  -Wmissing-prototypes
-Wpointer-arith -Winline -Wcast-qual  -Wundef -Wno-pointer-sign -fformat-extensions
-Wmissing-include-dirs -fdiagnostics-show-option  -Wno-error-tautological-compare
-Wno-error-empty-body  -Wno-error-parentheses-equality -Wno-unused-function   -nostdinc
-I. -I/usr/src/sys -I/usr/src/sys/contrib/altq -I/usr/src/sys/contrib/ipfilter
-I/usr/src/sys/dev/ath -I/usr/src/sys/dev/ath/ath_hal
-I/usr/src/sys/contrib/dev/ath/ath_hal -I/usr/src/sys/contrib/ngatm
-I/usr/src/sys/dev/twa -I/usr/src/sys/dev/cxgb -I/usr/src/sys/dev/cxgbe
-I/usr/src/sys/contrib/libfdt -D_KERNEL -DHAVE_KERNEL_OPTION_HEADERS -include
opt_global.h  -fno-omit-frame-pointer -mno-omit-leaf-frame-pointer -mno-aes -mno-avx
-mcmodel=kernel -mno-red-zone -mno-mmx -mno-sse -msoft-float
-fno-asynchronous-unwind-tables -ffreestanding
-fstack-protector /usr/src/sys/kern/kern_et.c:37:10: fatal error: 'opt_timer.h' file not
found #include "opt_timer.h"
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