diff --git a/arch/x86/kvm/mmu/mmu.c b/arch/x86/kvm/mmu/mmu.c
index 09482ef4d832..f11e4bbfc0bc 100644
--- a/arch/x86/kvm/mmu/mmu.c
+++ b/arch/x86/kvm/mmu/mmu.c
@@ -3144,7 +3144,7 @@ static int __direct_map(struct kvm_vcpu *vcpu, struct kvm_page_fault *fault)
 			continue;
 
 		link_shadow_page(vcpu, it.sptep, sp);
-		if (fault->is_tdp && fault->huge_page_disallowed)
+		if (fault->huge_page_disallowed)
 			account_nx_huge_page(vcpu->kvm, sp,
 					     fault->req_level >= it.level);
 	}
diff --git a/arch/x86/kvm/mmu/spte.c b/arch/x86/kvm/mmu/spte.c
index 2e08b2a45361..c0fd7e049b4e 100644
--- a/arch/x86/kvm/mmu/spte.c
+++ b/arch/x86/kvm/mmu/spte.c
@@ -161,6 +161,18 @@ bool make_spte(struct kvm_vcpu *vcpu, struct kvm_mmu_page *sp,
 	if (!prefetch)
 		spte |= spte_shadow_accessed_mask(spte);
 
+	/*
+	 * For simplicity, enforce the NX huge page mitigation even if not
+	 * strictly necessary.  KVM could ignore the mitigation if paging is
+	 * disabled in the guest, as the guest doesn't have an page tables to
+	 * abuse.  But to safely ignore the mitigation, KVM would have to
+	 * ensure a new MMU is loaded (or all shadow pages zapped) when CR0.PG
+	 * is toggled on, and that's a net negative for performance when TDP is
+	 * enabled.  When TDP is disabled, KVM will always switch to a new MMU
+	 * when CR0.PG is toggled, but leveraging that to ignore the mitigation
+	 * would tie make_spte() further to vCPU/MMU state, and add complexity
+	 * just to optimize a mode that is anything but performance critical.
+	 */
 	if (level > PG_LEVEL_4K && (pte_access & ACC_EXEC_MASK) &&
 	    is_nx_huge_page_enabled(vcpu->kvm)) {
 		pte_access &= ~ACC_EXEC_MASK;