>In short, how do you do them? What do you want to do with them?
There are a whole load of wacky special source dependencies (*LINUX24-HEADERS and so on) which seem to be trying to solve variants of this problem. But this mechanism doesn't seem to be all that robust either. I think the whole idea of putting the kernel version number in the name of the headers package is pretty bogus. It would probably be better to just have a "kernel-headers" package which installed itself in /usr/src/kernel-headers; then you could declare dependencies on "kernel-headers (>= 2.2.19)" or whatever. p.