Mine

#define F_CPU 8000000UL

#include <avr/io.h>
#include <avr/interrupt.h>

#define baud 9600
#define baud_prescale (F_CPU / 16 / baud-1)

#define portio PORTD
#define irrec PD2
#define rxled PD7

volatile uint16_t ir_data = 0;
volatile uint8_t ir_cnt = 0;
volatile uint8_t ir_1st = 0;

volatile uint8_t ir_paste = 0;
volatile uint8_t rx_store = 0;
volatile uint8_t rx_enable = 0;
volatile uint8_t rx_enable_cnt = 0;

void io_init(void)
{
  DDRD |= (1 << PD7);
  DDRB = 0xff;
  PORTB = 0xff;
  DDRC = 0xff;
  PORTC = 0xff;
}

void int_init(void)
{
  GICR |= (1<<INT0);
  MCUCR |= (0<<ISC00 | 1<<ISC01);
  TIMSK |= (1 << TOIE0)|
  	   (1 << TOIE1);
  TCCR0 |= (1 << CS02);
}

void usart_init(void)
{
  UCSRB |= (1 << RXEN)| 			// enable tx and rx
 	   (1 << TXEN)|
	   (1 << RXCIE);			// enable rx interrupt
  UCSRC |= (1 << UCSZ0)|			// 8 bit character sizes
	   (1 << UCSZ1);	
  UBRRL = baud_prescale;
  UBRRH = (baud_prescale >> 8);
}

void sendChar(char data)
{
  while(!(UCSRA & (1<<UDRE)))
    ;
  UDR = data;
  UCSRA=UCSRA|0x40;
}

ISR(INT0_vect)
{
  TCCR1B &= ~(1<<CS10);
  if(ir_1st == 0) {
    ir_1st = 1;
    return;
  }
  if(ir_1st == 1) {
    if(TCNT1 > 8000 && TCNT1 < 11200)
      ir_data &= ~(1<<ir_cnt++);//ir_data[ir_cnt++] = 0;
    if(TCNT1 > 12800 && TCNT1 < 16000)
      ir_data |= (1<<ir_cnt++);//ir_data[ir_cnt++] = 1;
  }
  
  TCNT1 = 0;
  TCCR1B |= (1<<CS10);
  portio ^= ( 1 << rxled);

}

ISR(TIMER1_OVF_vect)
{
  portio &= ~( 1 << rxled);
}

ISR(TIMER0_OVF_vect)
{
  
  if(rx_enable > 0)
  {
    if(rx_enable_cnt < 4)
      rx_enable_cnt++;
    else
    {
      if(!(portio & (1<<rxled)))
        portio |= (1 << rxled);
      else
        portio &= ~(1 << rxled);
      rx_enable_cnt = 0;
      rx_enable++;
      if(rx_enable >= 20) {
        portio &= ~(1 << rxled);
        rx_enable_cnt = 0;
        rx_enable = 0;
      }
    }
  }
}

ISR(USART_RXC_vect)
{
  rx_store = UDR;
  rx_enable = 1;
}

int main(void)
{
  io_init();
  int_init();
  usart_init();
  sei();
  int0cnt = 0;

  while(1)
  {
    if(TCNT1 > 20000)
    {
      ir_1st = 0;
      TCCR1B &= ~(1<<CS10);
      TCNT1 = 0;
	PORTB = ir_data;
	PORTC = (ir_data >> 8);

    }
  }
}