/usr/lib/gcc/arm-none-eabi/4.8/install-tools/mkheaders.conf is in gcc-arm-none-eabi 4.8.4-1+11-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | SYSTEM_HEADER_DIR="/usr/lib/arm-none-eabi/sys-include"
OTHER_FIXINCLUDES_DIRS=""
STMP_FIXINC="stmp-fixinc"
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