Add rtc::make_ref_counted to api/

This cl adds a forwarding header, a build target, and migrates headers
in api/ to use it.

Moving actual implementation, will follow, in
https://webrtc-review.googlesource.com/c/src/+/265390.

Bug: webrtc:12701
Change-Id: Id950725d7d054de8a83b3800b9c9a6437344de86
Reviewed-on: https://webrtc-review.googlesource.com/c/src/+/265660
Reviewed-by: Mirko Bonadei <mbonadei@webrtc.org>
Reviewed-by: Tomas Gunnarsson <tommi@webrtc.org>
Commit-Queue: Niels Moller <nisse@webrtc.org>
Cr-Commit-Position: refs/heads/main@{#37200}
diff --git a/api/video/i444_buffer.cc b/api/video/i444_buffer.cc
index 8bf9f76..98e8923 100644
--- a/api/video/i444_buffer.cc
+++ b/api/video/i444_buffer.cc
@@ -14,9 +14,9 @@
 #include <algorithm>
 #include <utility>
 
+#include "api/make_ref_counted.h"
 #include "api/video/i420_buffer.h"
 #include "rtc_base/checks.h"
-#include "rtc_base/ref_counted_object.h"
 #include "third_party/libyuv/include/libyuv/convert.h"
 #include "third_party/libyuv/include/libyuv/planar_functions.h"
 #include "third_party/libyuv/include/libyuv/scale.h"