/usr/src/linux-headers-3.8.0-44-generic/Makefile is in linux-headers-3.8.0-44-generic 3.8.0-44.66~precise1.
This file is owned by root:root, with mode 0o777.
It is a symlink to /usr/src/linux-headers-3.8.0-44-generic/../linux-headers-3.8.0-44/Makefile