Restructure the events target into two components:

ui/ui_unittests.gyp

 # Copyright 2013 The Chromium Authors. All rights reserved.
 # Use of this source code is governed by a BSD-style license that can be
 # found in the LICENSE file.
 
 {
   'variables': {
     'chromium_code': 1,
   },
   'targets': [
     {
       'target_name': 'ui_test_support',
       'dependencies': [
         '../base/base.gyp:base',
         '../skia/skia.gyp:skia',
         '../testing/gtest.gyp:gtest',
-        'events/events.gyp:events',
         'gfx/gfx.gyp:gfx',
       ],
       'sources': [
         'base/test/cocoa_test_event_utils.h',
         'base/test/cocoa_test_event_utils.mm',
         'base/test/ui_cocoa_test_helper.h',
         'base/test/ui_cocoa_test_helper.mm',
         'base/test/ui_controls.h',
         'base/test/ui_controls_aura.cc',
         'base/test/ui_controls_gtk.cc',
@@ skipping 55 matching lines @@
         '../base/base.gyp:base',
         '../base/base.gyp:test_support_base',
         '../skia/skia.gyp:skia',
         '../testing/gmock.gyp:gmock',
         '../testing/gtest.gyp:gtest',
         '../third_party/icu/icu.gyp:icui18n',
         '../third_party/icu/icu.gyp:icuuc',
         '../third_party/libpng/libpng.gyp:libpng',
         '../url/url.gyp:url_lib',
         'base/strings/ui_strings.gyp:ui_strings',
-        'events/events.gyp:events',
+        'events/events.gyp:events_base',
         'run_ui_unittests',
         'shell_dialogs/shell_dialogs.gyp:shell_dialogs',
         'ui.gyp:keycode_converter',
         'ui.gyp:ui',
         'ui.gyp:ui_resources',
         'ui_test_support',
       ],
       # iOS uses a small subset of ui. common_sources are the only files that
       # are built on iOS.
       'common_sources' : [
@@ skipping 45 matching lines @@
         '<@(_common_sources)',
         'base/accelerators/accelerator_manager_unittest.cc',
         'base/accelerators/menu_label_accelerator_util_linux_unittest.cc',
         'base/clipboard/clipboard_unittest.cc',
         'base/clipboard/custom_data_helper_unittest.cc',
         'base/cocoa/base_view_unittest.mm',
         'base/cocoa/cocoa_event_utils_unittest.mm',
         'base/cocoa/controls/blue_label_button_unittest.mm',
         'base/cocoa/controls/hover_image_menu_button_unittest.mm',
         'base/cocoa/controls/hyperlink_button_cell_unittest.mm',
-        'base/cocoa/events_mac_unittest.mm',
         'base/cocoa/focus_tracker_unittest.mm',
         'base/cocoa/fullscreen_window_manager_unittest.mm',
         'base/cocoa/hover_image_button_unittest.mm',
         'base/cocoa/menu_controller_unittest.mm',
         'base/cocoa/nsgraphics_context_additions_unittest.mm',
         'base/cocoa/tracking_area_unittest.mm',
         'base/dragdrop/os_exchange_data_provider_aurax11_unittest.cc',
         'base/gtk/gtk_expanded_container_unittest.cc',
         'base/keycodes/keycode_converter_unittest.cc',
         'base/models/list_model_unittest.cc',
@@ skipping 156 matching lines @@
           'sources': [
             'base/dragdrop/os_exchange_data_unittest.cc',
             'events/gestures/velocity_calculator_unittest.cc',
           ],
         }, {
           'sources!': [
             'events/event_dispatcher_unittest.cc',
             'events/event_unittest.cc',
           ],
         }],
+        ['toolkit_views==1', {
+          'dependencies': [
+            'events/events.gyp:events',
+            'events/events.gyp:events_base',
+          ],
+        }],
         ['use_aura==1', {
           'sources!': [
             'base/dialogs/select_file_dialog_win_unittest.cc',
             'base/dragdrop/os_exchange_data_win_unittest.cc',
             'gfx/screen_unittest.cc',
           ],
         }],
         ['use_ozone==1', {
           'dependencies': [
           '<(DEPTH)/build/linux/system.gyp:dridrm',
@@ skipping 31 matching lines @@
           'variables': {
             'test_suite_name': 'ui_unittests',
             'input_shlib_path': '<(SHARED_LIB_DIR)/<(SHARED_LIB_PREFIX)ui_unittests<(SHARED_LIB_SUFFIX)',
           },
           'includes': [ '../build/apk_test.gypi' ],
         },
       ],
     }],
   ],
 }