diff --git a/cc/bp2build.go b/cc/bp2build.go
index efa2752..b11602d 100644
--- a/cc/bp2build.go
+++ b/cc/bp2build.go
@@ -80,7 +80,7 @@
 
 // bp2BuildParseCompilerProps returns copts, srcs and hdrs and other attributes.
 func bp2BuildParseCompilerProps(ctx android.TopDownMutatorContext, module *Module) compilerAttributes {
-	var localHdrs, srcs bazel.LabelListAttribute
+	var srcs bazel.LabelListAttribute
 	var copts bazel.StringListAttribute
 
 	// Creates the -I flag for a directory, while making the directory relative
@@ -121,10 +121,8 @@
 
 	if c, ok := module.compiler.(*baseCompiler); ok && c.includeBuildDirectory() {
 		copts.Value = append(copts.Value, includeFlag("."))
-		localHdrs.Value = bp2BuildListHeadersInDir(ctx, ".")
 	} else if c, ok := module.compiler.(*libraryDecorator); ok && c.includeBuildDirectory() {
 		copts.Value = append(copts.Value, includeFlag("."))
-		localHdrs.Value = bp2BuildListHeadersInDir(ctx, ".")
 	}
 
 	for arch, props := range module.GetArchProperties(&BaseCompilerProperties{}) {
@@ -143,9 +141,6 @@
 		}
 	}
 
-	// Combine local, non-exported hdrs into srcs
-	srcs.Append(localHdrs)
-
 	return compilerAttributes{
 		srcs:  srcs,
 		copts: copts,
@@ -207,11 +202,6 @@
 	}
 }
 
-func bp2BuildListHeadersInDir(ctx android.TopDownMutatorContext, includeDir string) bazel.LabelList {
-	globs := bazel.GlobsInDir(includeDir, true, headerExts)
-	return android.BazelLabelForModuleSrc(ctx, globs)
-}
-
 // Relativize a list of root-relative paths with respect to the module's
 // directory.
 //
@@ -236,9 +226,8 @@
 }
 
 // bp2BuildParseExportedIncludes creates a string list attribute contains the
-// exported included directories of a module, and a label list attribute
-// containing the exported headers of a module.
-func bp2BuildParseExportedIncludes(ctx android.TopDownMutatorContext, module *Module) (bazel.StringListAttribute, bazel.LabelListAttribute) {
+// exported included directories of a module.
+func bp2BuildParseExportedIncludes(ctx android.TopDownMutatorContext, module *Module) bazel.StringListAttribute {
 	libraryDecorator := module.linker.(*libraryDecorator)
 
 	// Export_system_include_dirs and export_include_dirs are already module dir
@@ -248,14 +237,6 @@
 	includeDirs = append(includeDirs, libraryDecorator.flagExporter.Properties.Export_include_dirs...)
 	includeDirsAttribute := bazel.MakeStringListAttribute(includeDirs)
 
-	var headersAttribute bazel.LabelListAttribute
-	var headers bazel.LabelList
-	for _, includeDir := range includeDirs {
-		headers.Append(bp2BuildListHeadersInDir(ctx, includeDir))
-	}
-	headers = bazel.UniqueBazelLabelList(headers)
-	headersAttribute.Value = headers
-
 	for arch, props := range module.GetArchProperties(&FlagExporterProperties{}) {
 		if flagExporterProperties, ok := props.(*FlagExporterProperties); ok {
 			archIncludeDirs := flagExporterProperties.Export_system_include_dirs
@@ -268,20 +249,6 @@
 			if len(archIncludeDirs) > 0 {
 				includeDirsAttribute.SetValueForArch(arch.Name, archIncludeDirs)
 			}
-
-			var archHeaders bazel.LabelList
-			for _, archIncludeDir := range archIncludeDirs {
-				archHeaders.Append(bp2BuildListHeadersInDir(ctx, archIncludeDir))
-			}
-			archHeaders = bazel.UniqueBazelLabelList(archHeaders)
-
-			// To avoid duplicate headers when base headers + arch headers are combined
-			// FIXME: This doesn't take conflicts between arch and os includes into account
-			archHeaders = bazel.SubtractBazelLabelList(archHeaders, headers)
-
-			if len(archHeaders.Includes) > 0 || len(archHeaders.Excludes) > 0 {
-				headersAttribute.SetValueForArch(arch.Name, archHeaders)
-			}
 		}
 	}
 
@@ -297,22 +264,8 @@
 			if len(osIncludeDirs) > 0 {
 				includeDirsAttribute.SetValueForOS(os.Name, osIncludeDirs)
 			}
-
-			var osHeaders bazel.LabelList
-			for _, osIncludeDir := range osIncludeDirs {
-				osHeaders.Append(bp2BuildListHeadersInDir(ctx, osIncludeDir))
-			}
-			osHeaders = bazel.UniqueBazelLabelList(osHeaders)
-
-			// To avoid duplicate headers when base headers + os headers are combined
-			// FIXME: This doesn't take conflicts between arch and os includes into account
-			osHeaders = bazel.SubtractBazelLabelList(osHeaders, headers)
-
-			if len(osHeaders.Includes) > 0 || len(osHeaders.Excludes) > 0 {
-				headersAttribute.SetValueForOS(os.Name, osHeaders)
-			}
 		}
 	}
 
-	return includeDirsAttribute, headersAttribute
+	return includeDirsAttribute
 }
diff --git a/cc/library.go b/cc/library.go
index af92b24..f49698e 100644
--- a/cc/library.go
+++ b/cc/library.go
@@ -259,11 +259,10 @@
 
 	compilerAttrs := bp2BuildParseCompilerProps(ctx, m)
 	linkerAttrs := bp2BuildParseLinkerProps(ctx, m)
-	exportedIncludes, exportedIncludesHeaders := bp2BuildParseExportedIncludes(ctx, m)
+	exportedIncludes := bp2BuildParseExportedIncludes(ctx, m)
 
 	attrs := &bazelCcLibraryAttributes{
 		Srcs:     compilerAttrs.srcs,
-		Hdrs:     exportedIncludesHeaders,
 		Copts:    compilerAttrs.copts,
 		Linkopts: linkerAttrs.linkopts,
 		Deps:     linkerAttrs.deps,
@@ -2176,7 +2175,7 @@
 
 	compilerAttrs := bp2BuildParseCompilerProps(ctx, module)
 	linkerAttrs := bp2BuildParseLinkerProps(ctx, module)
-	exportedIncludes, exportedIncludesHeaders := bp2BuildParseExportedIncludes(ctx, module)
+	exportedIncludes := bp2BuildParseExportedIncludes(ctx, module)
 
 	attrs := &bazelCcLibraryStaticAttributes{
 		Copts:      compilerAttrs.copts,
@@ -2184,7 +2183,6 @@
 		Deps:       linkerAttrs.deps,
 		Linkstatic: true,
 		Includes:   exportedIncludes,
-		Hdrs:       exportedIncludesHeaders,
 	}
 
 	props := bazel.BazelTargetModuleProperties{
diff --git a/cc/library_headers.go b/cc/library_headers.go
index f2cb52b..0aba8de 100644
--- a/cc/library_headers.go
+++ b/cc/library_headers.go
@@ -142,14 +142,13 @@
 		return
 	}
 
-	exportedIncludes, exportedHdrs := bp2BuildParseExportedIncludes(ctx, module)
+	exportedIncludes := bp2BuildParseExportedIncludes(ctx, module)
 	compilerAttrs := bp2BuildParseCompilerProps(ctx, module)
 	linkerAttrs := bp2BuildParseLinkerProps(ctx, module)
 
 	attrs := &bazelCcLibraryHeadersAttributes{
 		Copts:    compilerAttrs.copts,
 		Includes: exportedIncludes,
-		Hdrs:     exportedHdrs,
 		Deps:     linkerAttrs.deps,
 	}