I fixed it by installing FCollada.h and FColladaPlugin.h to both $PREFIX/include and $PREFIX/include/FCollada; now, makepanda seems to pick it up perfectly. I’ve uploaded a copy of my FCollada 3.05 source tree with the new wscript build system and a minor fix for building on x86_64 under Linux; it can be found at http://development.g33xnexus.com/fcollada-3.05.tar.bz2. It should also still be mostly usable to build under MSVC, since I left the project files in.