Installing gnuserv?

[Paminu]

I have now downloaded gnuserv, since I read on google that is needed to do
the inverse search in emacs when using auctex. But I need to edit the 
Makefile here:

#INCLUDES = -I/afs/cs/misc/lemacs/build/src/lemacs-19.9/src -I.

But I don't know what dir I should type. The README file says something
about the src dir beneath my emacs dir. I have installed emacs in:

C:\Programmer\Emacs\bin

But there is no dir called src.

Here is an extract from the README FILE:
--------------------------------------------------------

To install, copy gnuserv.el into a directory on your GNU Emacs
loadpath. Edit Makefile and change INCLUDES to point to the src
directory underneath your emacs source tree (or make yourself a
config.h file in this directory by hand, starting with config.h.proto
as a first cut) and type:
nnn make
-----------------------------------------------------------

Any hint on how to change the:

#INCLUDES = -I/afs/cs/misc/lemacs/build/src/lemacs-19.9/src -I.

line?