diff --git a/vndk/tools/header-checker/Android.bp b/vndk/tools/header-checker/Android.bp
index f017bcb40..12816bfbf 100644
--- a/vndk/tools/header-checker/Android.bp
+++ b/vndk/tools/header-checker/Android.bp
@@ -198,10 +198,12 @@ cc_test_host {
     ],
 
     static_libs: [
+        "libbase",
         "libgtest",
         "libgtest_main",
         "libheader-checker",
         "libjsoncpp",
+        "liblog",
     ],
 
     shared_libs: [
diff --git a/vndk/tools/header-checker/src/utils/source_path_utils.cpp b/vndk/tools/header-checker/src/utils/source_path_utils.cpp
index a3f34f651..8639f1655 100644
--- a/vndk/tools/header-checker/src/utils/source_path_utils.cpp
+++ b/vndk/tools/header-checker/src/utils/source_path_utils.cpp
@@ -29,15 +29,11 @@ namespace utils {
 static const std::vector<std::string> header_extensions{
     ".h", ".hh", ".hpp", ".hxx", ".h++", ".inl", ".inc", ".ipp", ".h.generic"};
 
-static bool ShouldSkipFile(llvm::StringRef &file_name) {
-  // Look for header files only
-  if (file_name.empty() || file_name.startswith(".")) {
-    return true;
-  }
+static bool HasHeaderExtension(llvm::StringRef &file_name) {
   return std::find_if(header_extensions.begin(), header_extensions.end(),
                       [file_name](const std::string &e) {
                         return file_name.endswith(e);
-                      }) == header_extensions.end();
+                      }) != header_extensions.end();
 }
 
 static std::string GetCwd() {
@@ -135,11 +131,14 @@ static bool CollectExportedHeaderSet(const std::string &dir_name,
     const std::string &file_path = walker->path();
 
     llvm::StringRef file_name(llvm::sys::path::filename(file_path));
-    // Ignore non header files.
-    if (ShouldSkipFile(file_name)) {
+    if (file_name.empty() || file_name.startswith(".")) {
+      // Ignore hidden files and directories.
       walker.no_push();
       continue;
     }
+    if (!HasHeaderExtension(file_name)) {
+      continue;
+    }
 
     llvm::ErrorOr<llvm::sys::fs::basic_file_status> status = walker->status();
     if (!status) {
diff --git a/vndk/tools/header-checker/src/utils/source_path_utils_test.cpp b/vndk/tools/header-checker/src/utils/source_path_utils_test.cpp
index 2b74eba16..96e637300 100644
--- a/vndk/tools/header-checker/src/utils/source_path_utils_test.cpp
+++ b/vndk/tools/header-checker/src/utils/source_path_utils_test.cpp
@@ -14,12 +14,58 @@
 
 #include "utils/source_path_utils.h"
 
+#include <android-base/file.h>
 #include <gtest/gtest.h>
 
+#include <filesystem>
+#include <vector>
 
 namespace header_checker {
 namespace utils {
 
+TEST(SourcePathUtilsTest, CollectAllExportedHeaders) {
+  // Prepare a header directory.
+  TemporaryDir temp_dir;
+  const std::filesystem::path header_dir = temp_dir.path;
+
+  const std::filesystem::path header = header_dir / "header.h";
+  ASSERT_TRUE(android::base::WriteStringToFile("// test", header));
+
+  std::error_code ec;
+  const std::filesystem::path subdir = header_dir / "subdir";
+  ASSERT_TRUE(std::filesystem::create_directory(subdir, ec));
+  ASSERT_FALSE(ec);
+
+  const std::filesystem::path subdir_link = header_dir / "subdir_link";
+  std::filesystem::create_directory_symlink(subdir, subdir_link, ec);
+  ASSERT_FALSE(ec);
+
+  const std::filesystem::path hidden_subdir_link = header_dir / ".subdir_link";
+  std::filesystem::create_directory_symlink(subdir, hidden_subdir_link, ec);
+  ASSERT_FALSE(ec);
+
+  const std::filesystem::path header_link = subdir / "header_link.h";
+  std::filesystem::create_symlink(header, header_link, ec);
+  ASSERT_FALSE(ec);
+
+  const std::filesystem::path hidden_header_link = subdir / ".header_link.h";
+  std::filesystem::create_symlink(header, hidden_header_link, ec);
+  ASSERT_FALSE(ec);
+
+  const std::filesystem::path non_header_link = subdir / "header_link.txt";
+  std::filesystem::create_symlink(header, non_header_link, ec);
+  ASSERT_FALSE(ec);
+  // Test the function.
+  std::vector<std::string> exported_header_dirs{header_dir};
+  std::vector<RootDir> root_dirs{{header_dir, "include"}};
+  std::set<std::string> headers =
+      CollectAllExportedHeaders(exported_header_dirs, root_dirs);
+
+  std::set<std::string> expected_headers{"include/header.h",
+                                         "include/subdir/header_link.h",
+                                         "include/subdir_link/header_link.h"};
+  ASSERT_EQ(headers, expected_headers);
+}
 
 TEST(SourcePathUtilsTest, NormalizeAbsolutePaths) {
   const std::vector<std::string> args{"/root/dir"};