diff --git a/ci/licenses_golden/licenses_flutter b/ci/licenses_golden/licenses_flutter
index 43a5a78f96e0e..f050ca289dd52 100644
--- a/ci/licenses_golden/licenses_flutter
+++ b/ci/licenses_golden/licenses_flutter
@@ -652,17 +652,23 @@ FILE: ../../../flutter/shell/platform/darwin/common/buffer_conversions.h
 FILE: ../../../flutter/shell/platform/darwin/common/buffer_conversions.mm
 FILE: ../../../flutter/shell/platform/darwin/common/command_line.h
 FILE: ../../../flutter/shell/platform/darwin/common/command_line.mm
+FILE: ../../../flutter/shell/platform/darwin/common/framework/Headers/FlutterBinaryMessenger.h
+FILE: ../../../flutter/shell/platform/darwin/common/framework/Headers/FlutterChannels.h
+FILE: ../../../flutter/shell/platform/darwin/common/framework/Headers/FlutterCodecs.h
+FILE: ../../../flutter/shell/platform/darwin/common/framework/Headers/FlutterMacros.h
+FILE: ../../../flutter/shell/platform/darwin/common/framework/Source/FlutterChannels.mm
+FILE: ../../../flutter/shell/platform/darwin/common/framework/Source/FlutterCodecs.mm
+FILE: ../../../flutter/shell/platform/darwin/common/framework/Source/FlutterStandardCodec.mm
+FILE: ../../../flutter/shell/platform/darwin/common/framework/Source/FlutterStandardCodec_Internal.h
+FILE: ../../../flutter/shell/platform/darwin/common/framework/Source/flutter_codecs_unittest.mm
+FILE: ../../../flutter/shell/platform/darwin/common/framework/Source/flutter_standard_codec_unittest.mm
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Flutter.podspec
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/Flutter.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/FlutterAppDelegate.h
-FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/FlutterBinaryMessenger.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/FlutterCallbackCache.h
-FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/FlutterChannels.h
-FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/FlutterCodecs.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/FlutterDartProject.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/FlutterEngine.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/FlutterHeadlessDartRunner.h
-FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/FlutterMacros.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/FlutterPlatformViews.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/FlutterPlugin.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Headers/FlutterPluginAppLifeCycleDelegate.h
@@ -673,8 +679,6 @@ FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterAppDele
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterAppDelegate_Internal.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterCallbackCache.mm
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterCallbackCache_Internal.h
-FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterChannels.mm
-FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterCodecs.mm
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterDartProject.mm
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterDartProject_Internal.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterEngine.mm
@@ -691,8 +695,6 @@ FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterPlatfor
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterPlatformViews_Internal.mm
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterPluginAppLifeCycleDelegate.mm
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterPluginAppLifeCycleDelegate_internal.h
-FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterStandardCodec.mm
-FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterStandardCodec_Internal.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterTextInputDelegate.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterTextInputPlugin.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/FlutterTextInputPlugin.mm
@@ -705,8 +707,6 @@ FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/accessibility_
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/accessibility_bridge.mm
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/accessibility_text_entry.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/accessibility_text_entry.mm
-FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/flutter_codecs_unittest.mm
-FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/flutter_standard_codec_unittest.mm
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/platform_message_response_darwin.h
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/platform_message_response_darwin.mm
 FILE: ../../../flutter/shell/platform/darwin/ios/framework/Source/platform_message_router.h
diff --git a/shell/platform/darwin/BUILD.gn b/shell/platform/darwin/BUILD.gn
index 812313502a8a9..efae1a9f1975c 100644
--- a/shell/platform/darwin/BUILD.gn
+++ b/shell/platform/darwin/BUILD.gn
@@ -5,7 +5,6 @@
 assert(is_mac || is_ios)
 
 import("$flutter_root/testing/testing.gni")
-import("framework_shared.gni")
 
 group("darwin") {
   if (is_ios) {
@@ -24,14 +23,14 @@ source_set("flutter_channels") {
   sources = [
     "common/buffer_conversions.h",
     "common/buffer_conversions.mm",
-    "ios/framework/Headers/FlutterBinaryMessenger.h",
-    "ios/framework/Headers/FlutterChannels.h",
-    "ios/framework/Headers/FlutterCodecs.h",
-    "ios/framework/Headers/FlutterMacros.h",
-    "ios/framework/Source/FlutterChannels.mm",
-    "ios/framework/Source/FlutterCodecs.mm",
-    "ios/framework/Source/FlutterStandardCodec.mm",
-    "ios/framework/Source/FlutterStandardCodec_Internal.h",
+    "common/framework/Headers/FlutterBinaryMessenger.h",
+    "common/framework/Headers/FlutterChannels.h",
+    "common/framework/Headers/FlutterCodecs.h",
+    "common/framework/Headers/FlutterMacros.h",
+    "common/framework/Source/FlutterChannels.mm",
+    "common/framework/Source/FlutterCodecs.mm",
+    "common/framework/Source/FlutterStandardCodec.mm",
+    "common/framework/Source/FlutterStandardCodec_Internal.h",
   ]
 
   deps = [
@@ -46,22 +45,6 @@ source_set("flutter_channels") {
   public_configs = [ "$flutter_root:config" ]
 }
 
-# Framework code shared between iOS and macOS.
-source_set("framework_shared") {
-  sources = [
-    "ios/framework/Source/FlutterChannels.mm",
-    "ios/framework/Source/FlutterCodecs.mm",
-    "ios/framework/Source/FlutterStandardCodec.mm",
-    "ios/framework/Source/FlutterStandardCodec_Internal.h",
-  ]
-
-  public = framework_shared_headers
-
-  defines = [ "FLUTTER_FRAMEWORK" ]
-
-  public_configs = [ "$flutter_root:config" ]
-}
-
 test_fixtures("flutter_channels_fixtures") {
   fixtures = []
 }
@@ -70,8 +53,8 @@ executable("flutter_channels_unittests") {
   testonly = true
 
   sources = [
-    "ios/framework/Source/flutter_codecs_unittest.mm",
-    "ios/framework/Source/flutter_standard_codec_unittest.mm",
+    "common/framework/Source/flutter_codecs_unittest.mm",
+    "common/framework/Source/flutter_standard_codec_unittest.mm",
   ]
 
   deps = [
diff --git a/shell/platform/darwin/common/BUILD.gn b/shell/platform/darwin/common/BUILD.gn
index 940579fd32cbf..b457ed3e3711d 100644
--- a/shell/platform/darwin/common/BUILD.gn
+++ b/shell/platform/darwin/common/BUILD.gn
@@ -2,6 +2,8 @@
 # Use of this source code is governed by a BSD-style license that can be
 # found in the LICENSE file.
 
+import("framework_shared.gni")
+
 source_set("common") {
   sources = [
     "buffer_conversions.h",
@@ -22,3 +24,29 @@ source_set("common") {
 
   public_configs = [ "$flutter_root:config" ]
 }
+
+# Shared framework headers end up in the same folder as platform-specific
+# framework headers when consumed by clients, so the include paths assume they
+# are next to each other.
+config("framework_relative_headers") {
+  include_dirs = [ "framework/Headers" ]
+}
+
+# Framework code shared between iOS and macOS.
+source_set("framework_shared") {
+  sources = [
+    "framework/Source/FlutterChannels.mm",
+    "framework/Source/FlutterCodecs.mm",
+    "framework/Source/FlutterStandardCodec.mm",
+    "framework/Source/FlutterStandardCodec_Internal.h",
+  ]
+
+  public = framework_shared_headers
+
+  defines = [ "FLUTTER_FRAMEWORK" ]
+
+  public_configs = [
+    "$flutter_root:config",
+    ":framework_relative_headers",
+  ]
+}
diff --git a/shell/platform/darwin/ios/framework/Headers/FlutterBinaryMessenger.h b/shell/platform/darwin/common/framework/Headers/FlutterBinaryMessenger.h
similarity index 100%
rename from shell/platform/darwin/ios/framework/Headers/FlutterBinaryMessenger.h
rename to shell/platform/darwin/common/framework/Headers/FlutterBinaryMessenger.h
diff --git a/shell/platform/darwin/ios/framework/Headers/FlutterChannels.h b/shell/platform/darwin/common/framework/Headers/FlutterChannels.h
similarity index 100%
rename from shell/platform/darwin/ios/framework/Headers/FlutterChannels.h
rename to shell/platform/darwin/common/framework/Headers/FlutterChannels.h
diff --git a/shell/platform/darwin/ios/framework/Headers/FlutterCodecs.h b/shell/platform/darwin/common/framework/Headers/FlutterCodecs.h
similarity index 100%
rename from shell/platform/darwin/ios/framework/Headers/FlutterCodecs.h
rename to shell/platform/darwin/common/framework/Headers/FlutterCodecs.h
diff --git a/shell/platform/darwin/ios/framework/Headers/FlutterMacros.h b/shell/platform/darwin/common/framework/Headers/FlutterMacros.h
similarity index 100%
rename from shell/platform/darwin/ios/framework/Headers/FlutterMacros.h
rename to shell/platform/darwin/common/framework/Headers/FlutterMacros.h
diff --git a/shell/platform/darwin/ios/framework/Source/FlutterChannels.mm b/shell/platform/darwin/common/framework/Source/FlutterChannels.mm
similarity index 99%
rename from shell/platform/darwin/ios/framework/Source/FlutterChannels.mm
rename to shell/platform/darwin/common/framework/Source/FlutterChannels.mm
index 732c983f0e3b1..a5142b11c0aa3 100644
--- a/shell/platform/darwin/ios/framework/Source/FlutterChannels.mm
+++ b/shell/platform/darwin/common/framework/Source/FlutterChannels.mm
@@ -2,7 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterChannels.h"
+#include "flutter/shell/platform/darwin/common/framework/Headers/FlutterChannels.h"
 
 #pragma mark - Basic message channel
 
diff --git a/shell/platform/darwin/ios/framework/Source/FlutterCodecs.mm b/shell/platform/darwin/common/framework/Source/FlutterCodecs.mm
similarity index 98%
rename from shell/platform/darwin/ios/framework/Source/FlutterCodecs.mm
rename to shell/platform/darwin/common/framework/Source/FlutterCodecs.mm
index 0c2340038b828..b06dab7b85577 100644
--- a/shell/platform/darwin/ios/framework/Source/FlutterCodecs.mm
+++ b/shell/platform/darwin/common/framework/Source/FlutterCodecs.mm
@@ -2,7 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterCodecs.h"
+#include "flutter/shell/platform/darwin/common/framework/Headers/FlutterCodecs.h"
 
 @implementation FlutterBinaryCodec
 + (instancetype)sharedInstance {
diff --git a/shell/platform/darwin/ios/framework/Source/FlutterStandardCodec.mm b/shell/platform/darwin/common/framework/Source/FlutterStandardCodec.mm
similarity index 100%
rename from shell/platform/darwin/ios/framework/Source/FlutterStandardCodec.mm
rename to shell/platform/darwin/common/framework/Source/FlutterStandardCodec.mm
diff --git a/shell/platform/darwin/ios/framework/Source/FlutterStandardCodec_Internal.h b/shell/platform/darwin/common/framework/Source/FlutterStandardCodec_Internal.h
similarity index 85%
rename from shell/platform/darwin/ios/framework/Source/FlutterStandardCodec_Internal.h
rename to shell/platform/darwin/common/framework/Source/FlutterStandardCodec_Internal.h
index 186adce19d224..62cfd0aa971a9 100644
--- a/shell/platform/darwin/ios/framework/Source/FlutterStandardCodec_Internal.h
+++ b/shell/platform/darwin/common/framework/Source/FlutterStandardCodec_Internal.h
@@ -2,10 +2,10 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#ifndef SHELL_PLATFORM_IOS_FRAMEWORK_SOURCE_FLUTTERSTANDARDCODECINTERNAL_H_
-#define SHELL_PLATFORM_IOS_FRAMEWORK_SOURCE_FLUTTERSTANDARDCODECINTERNAL_H_
+#ifndef SHELL_PLATFORM_DARWIN_COMMON_FRAMEWORK_SOURCE_FLUTTERSTANDARDCODECINTERNAL_H_
+#define SHELL_PLATFORM_DARWIN_COMMON_FRAMEWORK_SOURCE_FLUTTERSTANDARDCODECINTERNAL_H_
 
-#include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterCodecs.h"
+#include "flutter/shell/platform/darwin/common/framework/Headers/FlutterCodecs.h"
 
 typedef NS_ENUM(NSInteger, FlutterStandardField) {
   FlutterStandardFieldNil,
diff --git a/shell/platform/darwin/ios/framework/Source/flutter_codecs_unittest.mm b/shell/platform/darwin/common/framework/Source/flutter_codecs_unittest.mm
similarity index 96%
rename from shell/platform/darwin/ios/framework/Source/flutter_codecs_unittest.mm
rename to shell/platform/darwin/common/framework/Source/flutter_codecs_unittest.mm
index 0e257a42c634b..34d0d08ba3832 100644
--- a/shell/platform/darwin/ios/framework/Source/flutter_codecs_unittest.mm
+++ b/shell/platform/darwin/common/framework/Source/flutter_codecs_unittest.mm
@@ -2,7 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterCodecs.h"
+#include "flutter/shell/platform/darwin/common/framework/Headers/FlutterCodecs.h"
 #include "gtest/gtest.h"
 
 TEST(FlutterStringCodec, CanEncodeAndDecodeNil) {
diff --git a/shell/platform/darwin/ios/framework/Source/flutter_standard_codec_unittest.mm b/shell/platform/darwin/common/framework/Source/flutter_standard_codec_unittest.mm
similarity index 99%
rename from shell/platform/darwin/ios/framework/Source/flutter_standard_codec_unittest.mm
rename to shell/platform/darwin/common/framework/Source/flutter_standard_codec_unittest.mm
index e254cc6c4ffac..84fd49c5b5c7f 100644
--- a/shell/platform/darwin/ios/framework/Source/flutter_standard_codec_unittest.mm
+++ b/shell/platform/darwin/common/framework/Source/flutter_standard_codec_unittest.mm
@@ -2,7 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterCodecs.h"
+#include "flutter/shell/platform/darwin/common/framework/Headers/FlutterCodecs.h"
 #include "gtest/gtest.h"
 
 void checkEncodeDecode(id value, NSData* expectedEncoding) {
diff --git a/shell/platform/darwin/common/framework_shared.gni b/shell/platform/darwin/common/framework_shared.gni
new file mode 100644
index 0000000000000..7b2b3cb2a16b5
--- /dev/null
+++ b/shell/platform/darwin/common/framework_shared.gni
@@ -0,0 +1,12 @@
+# Copyright 2013 The Flutter Authors. All rights reserved.
+# Use of this source code is governed by a BSD-style license that can be
+# found in the LICENSE file.
+
+framework_shared_headers =
+    get_path_info([
+                    "framework/Headers/FlutterMacros.h",
+                    "framework/Headers/FlutterBinaryMessenger.h",
+                    "framework/Headers/FlutterChannels.h",
+                    "framework/Headers/FlutterCodecs.h",
+                  ],
+                  "abspath")
diff --git a/shell/platform/darwin/framework_shared.gni b/shell/platform/darwin/framework_shared.gni
deleted file mode 100644
index 76604322372ae..0000000000000
--- a/shell/platform/darwin/framework_shared.gni
+++ /dev/null
@@ -1,15 +0,0 @@
-# Copyright 2013 The Flutter Authors. All rights reserved.
-# Use of this source code is governed by a BSD-style license that can be
-# found in the LICENSE file.
-
-framework_shared_headers =
-    get_path_info(
-        [
-          # TODO: Move these files, and their implementations, to a shared
-          # location.
-          "ios/framework/Headers/FlutterMacros.h",
-          "ios/framework/Headers/FlutterBinaryMessenger.h",
-          "ios/framework/Headers/FlutterChannels.h",
-          "ios/framework/Headers/FlutterCodecs.h",
-        ],
-        "abspath")
diff --git a/shell/platform/darwin/ios/BUILD.gn b/shell/platform/darwin/ios/BUILD.gn
index 482865c694f47..902358fad87f2 100644
--- a/shell/platform/darwin/ios/BUILD.gn
+++ b/shell/platform/darwin/ios/BUILD.gn
@@ -7,6 +7,7 @@ assert(is_ios)
 import("//build/config/ios/ios_sdk.gni")
 import("$flutter_root/common/config.gni")
 import("$flutter_root/shell/gpu/gpu.gni")
+import("$flutter_root/shell/platform/darwin/common/framework_shared.gni")
 
 _flutter_framework_dir = "$root_out_dir/Flutter.framework"
 
@@ -22,14 +23,10 @@ shell_gpu_configuration("ios_gpu_configuration") {
 _flutter_framework_headers = [
   "framework/Headers/Flutter.h",
   "framework/Headers/FlutterAppDelegate.h",
-  "framework/Headers/FlutterBinaryMessenger.h",
   "framework/Headers/FlutterCallbackCache.h",
-  "framework/Headers/FlutterChannels.h",
-  "framework/Headers/FlutterCodecs.h",
   "framework/Headers/FlutterDartProject.h",
   "framework/Headers/FlutterEngine.h",
   "framework/Headers/FlutterHeadlessDartRunner.h",
-  "framework/Headers/FlutterMacros.h",
   "framework/Headers/FlutterPlatformViews.h",
   "framework/Headers/FlutterPlugin.h",
   "framework/Headers/FlutterPluginAppLifeCycleDelegate.h",
@@ -49,8 +46,6 @@ shared_library("create_flutter_framework_dylib") {
     "framework/Source/FlutterAppDelegate_Internal.h",
     "framework/Source/FlutterCallbackCache.mm",
     "framework/Source/FlutterCallbackCache_Internal.h",
-    "framework/Source/FlutterChannels.mm",
-    "framework/Source/FlutterCodecs.mm",
     "framework/Source/FlutterDartProject.mm",
     "framework/Source/FlutterDartProject_Internal.h",
     "framework/Source/FlutterEngine.mm",
@@ -66,8 +61,6 @@ shared_library("create_flutter_framework_dylib") {
     "framework/Source/FlutterPlatformViews_Internal.h",
     "framework/Source/FlutterPlatformViews_Internal.mm",
     "framework/Source/FlutterPluginAppLifeCycleDelegate.mm",
-    "framework/Source/FlutterStandardCodec.mm",
-    "framework/Source/FlutterStandardCodec_Internal.h",
     "framework/Source/FlutterTextInputDelegate.h",
     "framework/Source/FlutterTextInputPlugin.h",
     "framework/Source/FlutterTextInputPlugin.mm",
@@ -120,6 +113,7 @@ shared_library("create_flutter_framework_dylib") {
     "$flutter_root/runtime:libdart",
     "$flutter_root/shell/common",
     "$flutter_root/shell/platform/darwin/common",
+    "$flutter_root/shell/platform/darwin/common:framework_shared",
     "//third_party/skia",
   ]
 
@@ -205,17 +199,18 @@ copy("copy_framework_module_map") {
 action("copy_framework_headers") {
   script = "$flutter_root/sky/tools/install_framework_headers.py"
   visibility = [ ":*" ]
-  sources = _flutter_framework_headers
+  sources = get_path_info(_flutter_framework_headers, "abspath") +
+            framework_shared_headers
   outputs = []
-  foreach(header, _flutter_framework_headers) {
-    header_basename = rebase_path(header, "framework/headers")
+  foreach(header, sources) {
+    header_basename = get_path_info(header, "file")
     outputs += [ "$_flutter_framework_headers_copy_dir/$header_basename" ]
   }
   args = [
            "--location",
            rebase_path("$_flutter_framework_headers_copy_dir"),
            "--headers",
-         ] + rebase_path(_flutter_framework_headers)
+         ] + rebase_path(sources, "", "//")
 }
 
 copy("copy_framework_icu") {
diff --git a/shell/platform/darwin/ios/framework/Source/FlutterPlatformPlugin.h b/shell/platform/darwin/ios/framework/Source/FlutterPlatformPlugin.h
index 3efcff16674d9..e5466d04ac0ab 100644
--- a/shell/platform/darwin/ios/framework/Source/FlutterPlatformPlugin.h
+++ b/shell/platform/darwin/ios/framework/Source/FlutterPlatformPlugin.h
@@ -6,7 +6,7 @@
 #define SHELL_PLATFORM_IOS_FRAMEWORK_SOURCE_FLUTTERPLATFORMPLUGIN_H_
 
 #include "flutter/fml/memory/weak_ptr.h"
-#include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterChannels.h"
+#include "flutter/shell/platform/darwin/common/framework/Headers/FlutterChannels.h"
 #include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterEngine.h"
 
 @interface FlutterPlatformPlugin : NSObject
diff --git a/shell/platform/darwin/ios/framework/Source/FlutterPlatformViews.mm b/shell/platform/darwin/ios/framework/Source/FlutterPlatformViews.mm
index 739d11288375d..4a530922fa89e 100644
--- a/shell/platform/darwin/ios/framework/Source/FlutterPlatformViews.mm
+++ b/shell/platform/darwin/ios/framework/Source/FlutterPlatformViews.mm
@@ -14,7 +14,7 @@
 
 #include "FlutterPlatformViews_Internal.h"
 #include "flutter/fml/platform/darwin/scoped_nsobject.h"
-#include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterChannels.h"
+#include "flutter/shell/platform/darwin/common/framework/Headers/FlutterChannels.h"
 
 namespace flutter {
 
diff --git a/shell/platform/darwin/ios/framework/Source/FlutterPlatformViews_Internal.h b/shell/platform/darwin/ios/framework/Source/FlutterPlatformViews_Internal.h
index 8ccda21908431..8c76a45916b58 100644
--- a/shell/platform/darwin/ios/framework/Source/FlutterPlatformViews_Internal.h
+++ b/shell/platform/darwin/ios/framework/Source/FlutterPlatformViews_Internal.h
@@ -8,8 +8,8 @@
 #include "flutter/flow/embedded_views.h"
 #include "flutter/fml/platform/darwin/scoped_nsobject.h"
 #include "flutter/shell/common/shell.h"
-#include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterBinaryMessenger.h"
-#include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterChannels.h"
+#include "flutter/shell/platform/darwin/common/framework/Headers/FlutterBinaryMessenger.h"
+#include "flutter/shell/platform/darwin/common/framework/Headers/FlutterChannels.h"
 #include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterPlatformViews.h"
 
 // A UIView that is used as the parent for embedded UIViews.
diff --git a/shell/platform/darwin/ios/framework/Source/FlutterTextInputPlugin.h b/shell/platform/darwin/ios/framework/Source/FlutterTextInputPlugin.h
index 9283dd9b809a3..70bd949579ce2 100644
--- a/shell/platform/darwin/ios/framework/Source/FlutterTextInputPlugin.h
+++ b/shell/platform/darwin/ios/framework/Source/FlutterTextInputPlugin.h
@@ -7,7 +7,7 @@
 
 #import <UIKit/UIKit.h>
 
-#include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterChannels.h"
+#include "flutter/shell/platform/darwin/common/framework/Headers/FlutterChannels.h"
 #include "flutter/shell/platform/darwin/ios/framework/Source/FlutterTextInputDelegate.h"
 
 @interface FlutterTextInputPlugin : NSObject
diff --git a/shell/platform/darwin/ios/framework/Source/accessibility_bridge.h b/shell/platform/darwin/ios/framework/Source/accessibility_bridge.h
index c0a2d3ade68e6..f563b73ce266a 100644
--- a/shell/platform/darwin/ios/framework/Source/accessibility_bridge.h
+++ b/shell/platform/darwin/ios/framework/Source/accessibility_bridge.h
@@ -17,7 +17,7 @@
 #include "flutter/fml/platform/darwin/scoped_nsobject.h"
 #include "flutter/lib/ui/semantics/custom_accessibility_action.h"
 #include "flutter/lib/ui/semantics/semantics_node.h"
-#include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterChannels.h"
+#include "flutter/shell/platform/darwin/common/framework/Headers/FlutterChannels.h"
 #include "flutter/shell/platform/darwin/ios/framework/Source/FlutterTextInputPlugin.h"
 #include "flutter/shell/platform/darwin/ios/framework/Source/FlutterView.h"
 #include "third_party/skia/include/core/SkMatrix44.h"
diff --git a/shell/platform/darwin/ios/framework/Source/platform_message_router.h b/shell/platform/darwin/ios/framework/Source/platform_message_router.h
index 3447fb949504a..b4915bd6bcf6b 100644
--- a/shell/platform/darwin/ios/framework/Source/platform_message_router.h
+++ b/shell/platform/darwin/ios/framework/Source/platform_message_router.h
@@ -10,7 +10,7 @@
 #include "flutter/fml/memory/weak_ptr.h"
 #include "flutter/fml/platform/darwin/scoped_block.h"
 #include "flutter/lib/ui/window/platform_message.h"
-#include "flutter/shell/platform/darwin/ios/framework/Headers/FlutterBinaryMessenger.h"
+#include "flutter/shell/platform/darwin/common/framework/Headers/FlutterBinaryMessenger.h"
 
 namespace flutter {
 
diff --git a/shell/platform/darwin/macos/BUILD.gn b/shell/platform/darwin/macos/BUILD.gn
index 5a8295d2f5795..dceb7419b9dd0 100644
--- a/shell/platform/darwin/macos/BUILD.gn
+++ b/shell/platform/darwin/macos/BUILD.gn
@@ -6,7 +6,7 @@ assert(is_mac)
 
 import("//build/config/mac/mac_sdk.gni")
 import("$flutter_root/common/config.gni")
-import("$flutter_root/shell/platform/darwin/framework_shared.gni")
+import("$flutter_root/shell/platform/darwin/common/framework_shared.gni")
 import("$flutter_root/shell/platform/glfw/config.gni")
 
 group("macos") {
@@ -60,7 +60,7 @@ shared_library("create_flutter_framework_dylib") {
   sources += _flutter_framework_headers
 
   deps = [
-    "$flutter_root/shell/platform/darwin:framework_shared",
+    "$flutter_root/shell/platform/darwin/common:framework_shared",
     "$flutter_root/shell/platform/embedder:embedder",
   ]
 
diff --git a/shell/platform/darwin/macos/framework/Headers/FLEOpenGLContextHandling.h b/shell/platform/darwin/macos/framework/Headers/FLEOpenGLContextHandling.h
index bd4a7f48b0efd..2e907fbbb5280 100644
--- a/shell/platform/darwin/macos/framework/Headers/FLEOpenGLContextHandling.h
+++ b/shell/platform/darwin/macos/framework/Headers/FLEOpenGLContextHandling.h
@@ -2,11 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#if defined(FLUTTER_FRAMEWORK)
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterMacros.h"
-#else
 #import "FlutterMacros.h"
-#endif
 
 /**
  * Protocol for views owned by FLEViewController to handle context changes, specifically relating to
diff --git a/shell/platform/darwin/macos/framework/Headers/FLEReshapeListener.h b/shell/platform/darwin/macos/framework/Headers/FLEReshapeListener.h
index db64cbea13044..ef99267c88d3e 100644
--- a/shell/platform/darwin/macos/framework/Headers/FLEReshapeListener.h
+++ b/shell/platform/darwin/macos/framework/Headers/FLEReshapeListener.h
@@ -4,11 +4,7 @@
 
 #import <Cocoa/Cocoa.h>
 
-#if defined(FLUTTER_FRAMEWORK)
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterMacros.h"
-#else
 #import "FlutterMacros.h"
-#endif
 
 /**
  * Protocol for listening to reshape events on this FlutterView.
diff --git a/shell/platform/darwin/macos/framework/Headers/FLEView.h b/shell/platform/darwin/macos/framework/Headers/FLEView.h
index 4ba69daad5897..4079e68b0c18e 100644
--- a/shell/platform/darwin/macos/framework/Headers/FLEView.h
+++ b/shell/platform/darwin/macos/framework/Headers/FLEView.h
@@ -6,12 +6,7 @@
 
 #import "FLEOpenGLContextHandling.h"
 #import "FLEReshapeListener.h"
-
-#if defined(FLUTTER_FRAMEWORK)
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterMacros.h"
-#else
 #import "FlutterMacros.h"
-#endif
 
 /**
  * View capable of acting as a rendering target and input source for the Flutter
diff --git a/shell/platform/darwin/macos/framework/Headers/FLEViewController.h b/shell/platform/darwin/macos/framework/Headers/FLEViewController.h
index 0ef1a56bb937a..d6330bfc08ea2 100644
--- a/shell/platform/darwin/macos/framework/Headers/FLEViewController.h
+++ b/shell/platform/darwin/macos/framework/Headers/FLEViewController.h
@@ -6,15 +6,9 @@
 
 #import "FLEOpenGLContextHandling.h"
 #import "FLEReshapeListener.h"
-#import "FlutterPluginRegistrarMacOS.h"
-
-#if defined(FLUTTER_FRAMEWORK)
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterBinaryMessenger.h"
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterMacros.h"
-#else
 #import "FlutterBinaryMessenger.h"
 #import "FlutterMacros.h"
-#endif
+#import "FlutterPluginRegistrarMacOS.h"
 
 typedef NS_ENUM(NSInteger, FlutterMouseTrackingMode) {
   // Hover events will never be sent to Flutter.
diff --git a/shell/platform/darwin/macos/framework/Headers/FlutterPluginMacOS.h b/shell/platform/darwin/macos/framework/Headers/FlutterPluginMacOS.h
index 63288c9801276..1b16698c3e775 100644
--- a/shell/platform/darwin/macos/framework/Headers/FlutterPluginMacOS.h
+++ b/shell/platform/darwin/macos/framework/Headers/FlutterPluginMacOS.h
@@ -4,15 +4,9 @@
 
 #import <Foundation/Foundation.h>
 
-#if defined(FLUTTER_FRAMEWORK)
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterChannels.h"
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterCodecs.h"
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterMacros.h"
-#else
 #import "FlutterChannels.h"
 #import "FlutterCodecs.h"
 #import "FlutterMacros.h"
-#endif
 
 // TODO: Merge this file and FlutterPluginRegistrarMacOS.h with the iOS FlutterPlugin.h, sharing
 // all but the platform-specific methods.
diff --git a/shell/platform/darwin/macos/framework/Headers/FlutterPluginRegistrarMacOS.h b/shell/platform/darwin/macos/framework/Headers/FlutterPluginRegistrarMacOS.h
index fee5381093cc6..b8c4409976bf3 100644
--- a/shell/platform/darwin/macos/framework/Headers/FlutterPluginRegistrarMacOS.h
+++ b/shell/platform/darwin/macos/framework/Headers/FlutterPluginRegistrarMacOS.h
@@ -6,15 +6,9 @@
 
 #import "FlutterPluginMacOS.h"
 
-#if defined(FLUTTER_FRAMEWORK)
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterBinaryMessenger.h"
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterChannels.h"
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterMacros.h"
-#else
 #import "FlutterBinaryMessenger.h"
 #import "FlutterChannels.h"
 #import "FlutterMacros.h"
-#endif
 
 // TODO: Merge this file and FlutterPluginMacOS.h with the iOS FlutterPlugin.h, sharing all but
 // the platform-specific methods.
diff --git a/shell/platform/darwin/macos/framework/Source/FLETextInputPlugin.h b/shell/platform/darwin/macos/framework/Source/FLETextInputPlugin.h
index 4ea15824555e5..0f959cc41942b 100644
--- a/shell/platform/darwin/macos/framework/Source/FLETextInputPlugin.h
+++ b/shell/platform/darwin/macos/framework/Source/FLETextInputPlugin.h
@@ -4,7 +4,7 @@
 
 #import <Cocoa/Cocoa.h>
 
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterBinaryMessenger.h"
+#import "flutter/shell/platform/darwin/common/framework/Headers/FlutterBinaryMessenger.h"
 #import "flutter/shell/platform/darwin/macos/framework/Headers/FLEViewController.h"
 
 /**
diff --git a/shell/platform/darwin/macos/framework/Source/FLETextInputPlugin.mm b/shell/platform/darwin/macos/framework/Source/FLETextInputPlugin.mm
index 9a2226054f25f..0f9d587c2634b 100644
--- a/shell/platform/darwin/macos/framework/Source/FLETextInputPlugin.mm
+++ b/shell/platform/darwin/macos/framework/Source/FLETextInputPlugin.mm
@@ -6,7 +6,7 @@
 
 #import <objc/message.h>
 
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterCodecs.h"
+#import "flutter/shell/platform/darwin/common/framework/Headers/FlutterCodecs.h"
 #import "flutter/shell/platform/darwin/macos/framework/Source/FLETextInputModel.h"
 #import "flutter/shell/platform/darwin/macos/framework/Source/FLEViewController_Internal.h"
 
diff --git a/shell/platform/darwin/macos/framework/Source/FLEViewController.mm b/shell/platform/darwin/macos/framework/Source/FLEViewController.mm
index 86f6fc64761ef..7a11d8374e675 100644
--- a/shell/platform/darwin/macos/framework/Source/FLEViewController.mm
+++ b/shell/platform/darwin/macos/framework/Source/FLEViewController.mm
@@ -5,8 +5,8 @@
 #import "flutter/shell/platform/darwin/macos/framework/Headers/FLEViewController.h"
 #import "flutter/shell/platform/darwin/macos/framework/Source/FLEViewController_Internal.h"
 
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterChannels.h"
-#import "flutter/shell/platform/darwin/ios/framework/Headers/FlutterCodecs.h"
+#import "flutter/shell/platform/darwin/common/framework/Headers/FlutterChannels.h"
+#import "flutter/shell/platform/darwin/common/framework/Headers/FlutterCodecs.h"
 #import "flutter/shell/platform/darwin/macos/framework/Headers/FLEReshapeListener.h"
 #import "flutter/shell/platform/darwin/macos/framework/Headers/FLEView.h"
 #import "flutter/shell/platform/darwin/macos/framework/Source/FLETextInputPlugin.h"