/usr/src/virtualbox-guest-4.1.42/include/VBox/ is in virtualbox-guest-dkms 4.1.42-dfsg-1+deb7u1.
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..
/usr/src/virtualbox-guest-4.1.42/include/VBox/VBoxGuest.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/VBoxGuest2.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/VBoxGuestLib.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/VBoxGuestMangling.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/VMMDev.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/VMMDev2.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/cdefs.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/err.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/hgcmsvc.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/log.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/ostypes.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/param.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/shflsvc.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/types.h
/usr/src/virtualbox-guest-4.1.42/include/VBox/version.h