Current location(s) under VS 2017 with Android files in a separate tree, 32 and 64 bit:
C:\Microsoft\AndroidNDK{,64}\android-ndk-r{NDK_VER}c\platforms\android-{P_VER}\arch-x86{,_64}\usr\include
NDK_VER -- versions of the NDK, currently 12,13,15
P_VER -- target android platform version (aka level), currently the highest is 26
Examples:
C:\Microsoft\AndroidNDK\android-ndk-r15c\platforms\android-26\arch-x86\usr\include
C:\Microsoft\AndroidNDK\android-ndk-r15c\platforms\android-26\arch-x86_64\usr\include
C:\Microsoft\AndroidNDK64\android-ndk-r15c\platforms\android-26\arch-x86\usr\include
C:\Microsoft\AndroidNDK64\android-ndk-r15c\platforms\android-26\arch-x86_64\usr\include
This reflects general "new style" in VS with build platforms and target platforms being separated and orthogonal. There are also arch-{arm,mips}{,64}
so 6 folders under arch target platform version.
Include files are the same in AndroidNDK and AndroidNDK64 and under one NDK version only files under machine and asm folders are different (for Intel and Mips even files under asm are identical for 32 and 64 bits).