chromium/third_party/blink/web_tests/http/tests/inspector-protocol/resources/coi-with-iframe.php

<?php
header('Cross-Origin-Embedder-Policy: require-corp');
header('Cross-Origin-Resource-Policy: cross-origin');
header('Cross-Origin-Opener-Policy: cross-origin');
?>

<html>
<iframe id="iframe">
<iframe>
</html>