diff --git a/scripts/Kbuild.include b/scripts/Kbuild.include
index 310dcdc..f377190 100644
--- a/scripts/Kbuild.include
+++ b/scripts/Kbuild.include
@@ -205,11 +205,13 @@
 arg-check = $(if $(strip $(cmd_$@)),,1)
 endif
 
-# >'< substitution is for echo to work,
-# >$< substitution to preserve $ when reloading .cmd file
-# note: when using inline perl scripts [perl -e '...$$t=1;...']
-# in $(cmd_xxx) double $$ your perl vars
-make-cmd = $(subst \\,\\\\,$(subst \#,\\\#,$(subst $$,$$$$,$(call escsq,$(cmd_$(1))))))
+# Replace >$< with >$$< to preserve $ when reloading the .cmd file
+# (needed for make)
+# Replace >#< with >\#< to avoid starting a comment in the .cmd file
+# (needed for make)
+# Replace >'< with >'\''< to be able to enclose the whole string in '...'
+# (needed for the shell)
+make-cmd = $(call escsq,$(subst \#,\\\#,$(subst $$,$$$$,$(cmd_$(1)))))
 
 # Find any prerequisites that is newer than target or that does not exist.
 # PHONY targets skipped in both cases.
@@ -220,7 +222,7 @@
 if_changed = $(if $(strip $(any-prereq) $(arg-check)),                       \
 	@set -e;                                                             \
 	$(echo-cmd) $(cmd_$(1));                                             \
-	echo 'cmd_$@ := $(make-cmd)' > $(dot-target).cmd)
+	printf '%s\n' 'cmd_$@ := $(make-cmd)' > $(dot-target).cmd)
 
 # Execute the command and also postprocess generated .d dependencies file.
 if_changed_dep = $(if $(strip $(any-prereq) $(arg-check) ),                  \