/lib/modules/3.2.0-67-virtual/build is in linux-headers-3.2.0-67-virtual 3.2.0-67.101.
This file is owned by root:root, with mode 0o777.
It is a symlink to /usr/src/linux-headers-3.2.0-67-virtual
/usr/src/linux-headers-3.2.0-67-virtual