Create a toplevel gfx/ dir and seed it with icon_util....

app/app.gyp

 # Copyright (c) 2009 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': {
     # TODO: remove this helper when we have loops in GYP
     'apply_locales_cmd': ['python', '<(DEPTH)/build/apply_locales.py',],
     'chromium_code': 1,
     'grit_info_cmd': ['python', '../tools/grit/grit_info.py',],
@@ skipping 25 matching lines @@
         '../third_party/libxml/libxml.gyp:libxml',
         '../third_party/zlib/zlib.gyp:zlib',
       ],
       'sources': [
         'animation_unittest.cc',
         'clipboard/clipboard_unittest.cc',
         'gfx/codec/jpeg_codec_unittest.cc',
         'gfx/codec/png_codec_unittest.cc',
         'gfx/color_utils_unittest.cc',
         'gfx/font_unittest.cc',
-        'gfx/icon_util_unittest.cc',
         'gfx/insets_unittest.cc',
         'gfx/native_theme_win_unittest.cc',
         'gfx/skbitmap_operations_unittest.cc',
         'gfx/text_elider_unittest.cc',
         'l10n_util_mac_unittest.mm',
         'l10n_util_unittest.cc',
         'os_exchange_data_win_unittest.cc',
         'run_all_unittests.cc',
         'system_monitor_unittest.cc',
         'test_suite.h',
         'sql/connection_unittest.cc',
         'sql/statement_unittest.cc',
         'sql/transaction_unittest.cc',
         'tree_node_iterator_unittest.cc',
         'win_util_unittest.cc',
       ],
       'include_dirs': [
         '..',
       ],
       'conditions': [
         ['OS=="linux" or OS=="freebsd" or OS=="openbsd"', {
           'dependencies': [
             '../build/linux/system.gyp:gtk',
             '../tools/xdisplaycheck/xdisplaycheck.gyp:xdisplaycheck',
           ],
         }],
         ['OS!="win"', {
           'sources!': [
-            'gfx/icon_util_unittest.cc',
             'gfx/native_theme_win_unittest.cc',
             'os_exchange_data_win_unittest.cc',
             'win_util_unittest.cc',
           ],
         }],
         ['OS =="linux" or OS =="freebsd"', {
           'conditions': [
             ['linux_use_tcmalloc==1', {
               'dependencies': [
                 '../base/allocator/allocator.gyp:allocator',
@@ skipping 78 matching lines @@
       ],
     },
   ],
 }
 
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