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

<!--
@MAC-ALLOW:AXRoleDescription
@WIN-ALLOW:ia2_hypertext=*
@WIN-ALLOW:currentValue*
@WIN-ALLOW:maximumValue*
@WIN-ALLOW:minimumValue*
-->
<div tabindex=0 role="spinbutton" aria-valuenow="5">Inner text</div>
<div tabindex=0 role="spinbutton" aria-valuenow="5" aria-valuemin="1" aria-valuemax="10">
  Inner text
</div>
<input type="text" role="spinbutton">
<div contenteditable role="spinbutton"></div>
<div role="spinbutton"></div>