My FreeBSD make.conf

etc_make.conf

# /etc/make.conf
# Clemens Gruber, 2017
#

# Nearby mirror
#MASTER_SITE_OVERRIDE="ftp://ftp.at.freebsd.org/pub/FreeBSD/ports/distfiles/"
#MASTER_SITE_OVERRIDE="ftp://ftp.de.freebsd.org/pub/FreeBSD/ports/distfiles/"

# Build
MAKE_JOBS_NUMBER?=8
# Optimizations
CPUTYPE?=native
OPTIONS_SET=OPTIMIZED_CFLAGS CPUFLAGS

# Headless server options
OPTIONS_SET+=ICONV
OPTIONS_UNSET=CUPS DEBUG DOCS FONTCONFIG NLS X11
WITHOUT_MODULES=sound ntfs linux
WITHOUT_X11=yes

# Disable sendmail!
NO_SENDMAIL=true

# Fresh OpenSSL from Ports
DEFAULT_VERSIONS+=ssl=openssl

# Other options
DEFAULT_VERSIONS+=ruby=2.4

WITH_PKGNG=yes is not needed in FreeBSD 10.x

Using WITH_OPENSSL_PORT in make.conf is deprecated, replace it with DEFAULT_VERSIONS+=ssl=openssl in your make.conf

You are using the following deprecated options: NOPORTDOCS
If you added them on the command line, you should replace them by
WITH="" WITHOUT="DOCS"

If they are global options set in your make.conf, you should replace them with:
OPTIONS_UNSET=DOCS

You are using the following deprecated options: WITH_OPTIMIZED_CFLAGS
If you added them on the command line, you should replace them by
WITH="OPTIMIZED_CFLAGS" WITHOUT=""

If they are global options set in your make.conf, you should replace them with:
OPTIONS_SET=OPTIMIZED_CFLAGS

WITHOUT_X11=yes is deprecated, use
OPTIONS_UNSET=X11