/usr/lib/gcc/x86_64-w64-mingw32/4.9-win32/install-tools/mkheaders.conf is in gcc-mingw-w64-x86-64 4.9.1-19+14.3.
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/x86_64-w64-mingw32/sys-include"
OTHER_FIXINCLUDES_DIRS=""
STMP_FIXINC="stmp-fixinc"
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