make install DESTDIR=% fails if not exists directories under % dir

[Bogdan107]

App version: 0.9998
OS: Gentoo
Install in standart way for Gentoo - by ebuild:

EAPI=6
inherit git-r3
DESCRIPTION="SQLite ODBC Driver"
HOMEPAGE="https://github.com/softace/sqliteodbc"
EGIT_REPO_URI="https://github.com/softace/sqliteodbc"

LICENSE="https://github.com/softace/sqliteodbc/blob/master/license.terms"
SLOT="0"
KEYWORDS="amd64 x86 ~amd64 ~x86"
IUSE=""

src_install() {
dodir /usr
dodir /usr/lib64
default
}

Installation fails due to do not exist directories like /usr and /usr/lib64...
If I manual create those dirs by commands in ebuild:

dodir /usr
dodir /usr/lib64

before execution of make install DESTDIR=%, then installation finish successful.

Error is at phase make install DESTDIR=%.
I think, that at this phase, installer MUST create directories (if they are not exists), which program need for storing they files, like BINDIR, LIBDIR, INCLUDEDIR, DATADIR or any others (./configure --help | grep "=DIR").