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chromium/content/test/data/accessibility/aria/aria-hidden-described-by.html 

<!--
@UIA-WIN-ALLOW:Descr*
@BLINK-ALLOW:descr*
@WIN-ALLOW:descr*
-->
<!DOCTYPE html>
<html>
<body>
  <div>
    <span aria-hidden="true" id="s1" aria-label="span-1">
      <span id="s2" aria-label="span-2"></span>
      <span class="visible" id="s3" aria-label="span-3" aria-describedby="s4">
        <span aria-hidden="true" id="s4" aria-label="span-4"></span>
      </span>
    </span>

    <span aria-label="span-A" aria-describedby="s1"></span>
    <span aria-label="span-B" aria-describedby="s2"></span>
    <span aria-label="span-C" aria-describedby="s3"></span>
    <span aria-label="span-D" aria-describedby="s4"></span>
  </div>
</body>
</html>