Where do I set Call Audio Routing to headphones?

My series 11 watch with watchos 26 is connected through bluetooth to my headphones.

The problem is with incoming phone calls, the watch routes calls to the watch speaker instead of my headphones. Outgoing calls from my watch works with my headphones.

I read to change the routing of calls:

Settings > Accessibility > Touch > Call Audio Routing

There is Touch Accommodations under Accessibility but not Touch.

Where do I set Call Audio Routing to headphones?