/usr/lib/gcc-lib/m68hc11/3.3.6-m68hc1x-20060122/install-tools/mkheaders.conf is in gcc-m68hc1x 1:3.3.6+3.1+dfsg-3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 | SYSTEM_HEADER_DIR="/tmp/buildd/gcc-m68hc1x-3.3.6+3.1+dfsg/debian/gcc-m68hc1x/usr/lib/gcc-lib/m68hc11/3.3.6-m68hc1x-20060122/../../../../m68hc11/sys-include"
OTHER_FIXINCLUDES_DIRS=""
FIXPROTO_DEFINES=""
STMP_FIXPROTO="stmp-fixproto"
STMP_FIXINC="stmp-fixinc"
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