Two changes to reduce output diffs on FreeBSD.  Both are a bit dubious
and should at least be confined on FreeBSD and possiably to FreeBSD < 10.
 - Don't supress the .. from fts when leaving the root directory.
 - Print sizes on all objects, not just regular files.

Index: create.c
===================================================================
--- create.c	(revision 240765)
+++ create.c	(revision 240766)
@@ -137,8 +137,12 @@
 			break;
 		case FTS_DP:
 			if (!nflag && p->fts_level > 0)
-				printf("%*s# %s\n%*s..\n\n", indent, "",
-				    p->fts_path, indent, "");
+				printf("%*s# %s\n", indent, "", p->fts_path);
+#ifndef __FreeBSD__
+			if (p->fts_level > 0)
+#endif
+				printf("%*s..\n\n", indent, "");
+
 			break;
 		case FTS_DNR:
 		case FTS_ERR:
@@ -202,7 +206,11 @@
 		    (long long)p->fts_statp->st_rdev);
 	if (keys & F_NLINK && p->fts_statp->st_nlink != 1)
 		output(indent, &offset, "nlink=%u", p->fts_statp->st_nlink);
-	if (keys & F_SIZE && S_ISREG(p->fts_statp->st_mode))
+	if (keys & F_SIZE
+#ifndef __FreeBSD__
+	    && S_ISREG(p->fts_statp->st_mode)
+#endif
+	    )
 		output(indent, &offset, "size=%lld",
 		    (long long)p->fts_statp->st_size);
 	if (keys & F_TIME)