Let's take a Vref of 104 kts for 10,000lbs.
Runway 060
Wind 080 10G20
So increase Vref with half the gust factor which would be 5 kts for a Vref of 109.
Why still add a headwind correction for the 9 kts headwind (continuous) or 18kts in the gust?
adding a headwind correction would (I assume) make sure your GS over the threshold is always the same regardless of wind conditions.
But hey, I'm not the smartest......