/lib/modules/3.2.18/build directory missing in angstrom

I am getting some problem regarding USB in beaglebone A6. I have a driver which uses feature of /lib/modules/3.2.18/build, but I checked that this directory not exist in angstrom and ubuntu both, therefore at time of installation following problems:

make -C /lib/modules/3.2.18/build M=/home/root/VCOM-Integration-
make: *** /lib/modules/3.2.18/build: No such file or directory. Stop.
make: *** [all] Error 2
must be signed in as root
copying vcom.ko to /lib/modules/3.2.18/kernel/drivers/usb/misc
install -m 644 vcom.ko /lib/modules/3.2.18/kernel/drivers/usb/misc/vcom.ko
install: cannot stat `vcom.ko’: No such file or directory
make: *** [install] Error 1

can anyone solve these issue. My project almost completed but for this issue, I am not able to do more.