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chromium/content/test/data/accessibility/aria/aria-heading.html 

<!--
@BLINK-ALLOW:hierarchicalLevel*
@WIN-ALLOW:level:*
@WIN-ALLOW:xml-roles:heading
@AURALINUX-ALLOW:xml-roles*
@AURALINUX-ALLOW:level:*
-->
<!DOCTYPE html>
<html>
<body>
  <div role="heading" aria-level="1">ARIA Heading 1</div>
  <div role="heading" aria-level="2">ARIA Heading 2</div>
  <div role="heading" aria-level="3">ARIA Heading 3</div>
  <div role="heading" aria-level="4">ARIA Heading 4</div>
  <div role="heading" aria-level="5">ARIA Heading 5</div>
  <div role="heading" aria-level="6">ARIA Heading 6</div>
  <div><span role="heading">Heading</span></div>
</body>
</html>