Add a unified resource tracker shared between the proxy and the impl.

ppapi/proxy/ppb_context_3d_proxy.h

Index: ppapi/proxy/ppb_context_3d_proxy.h
diff --git a/ppapi/proxy/ppb_context_3d_proxy.h b/ppapi/proxy/ppb_context_3d_proxy.h
index 017c2a111901c0083abade5037ee96ffa4df7557..cdbdd70bc487a087bd8f0ffc52c47be92902791d 100644
--- a/ppapi/proxy/ppb_context_3d_proxy.h
+++ b/ppapi/proxy/ppb_context_3d_proxy.h
@@ -7,13 +7,14 @@
 
 #include <vector>
 
+#include "base/memory/scoped_ptr.h"
 #include "base/shared_memory.h"
 #include "gpu/command_buffer/common/command_buffer.h"
 #include "ppapi/c/dev/pp_graphics_3d_dev.h"
 #include "ppapi/c/pp_instance.h"
 #include "ppapi/proxy/interface_proxy.h"
-#include "ppapi/proxy/plugin_resource.h"
 #include "ppapi/proxy/proxy_non_thread_safe_ref_count.h"
+#include "ppapi/shared_impl/resource.h"
 #include "ppapi/thunk/ppb_context_3d_api.h"
 
 struct PPB_Context3D_Dev;
@@ -34,13 +35,13 @@ namespace proxy {
 
 class Surface3D;
 
-class Context3D : public PluginResource,
+class Context3D : public ppapi::Resource,
                   public ppapi::thunk::PPB_Context3D_API {
  public:
   explicit Context3D(const ppapi::HostResource& resource);
   virtual ~Context3D();
 
-  // ResourceObjectBase overrides.
+  // Resource overrides.
   virtual ::ppapi::thunk::PPB_Context3D_API* AsPPB_Context3D_API() OVERRIDE;
 
   gpu::gles2::GLES2Implementation* gles2_impl() const {