platform_system_core/libsystem/Android.bp

cc_library_headers {
    name: "libsystem_headers",
    vendor_available: true,
    host_supported: true,
    export_include_dirs: ["include"],

    target: {
        linux_bionic: {
            enabled: true,
        },
        windows: {
            enabled: true,
        },
    }
}