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

app/app_base.gypi

 # Copyright (c) 2010 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.
 
 {
   'target_defaults': {
     'variables': {
       'app_base_target': 0,
     },
     'target_conditions': [
@@ skipping 55 matching lines @@
       'variables': {
         'app_base_target': 1,
       },
       'dependencies': [
         # app resources and app_strings should be shared with the 64-bit
         # target, but it doesn't work due to a bug in gyp
         'app_resources',
         'app_strings',
         '../base/base.gyp:base',
         '../base/base.gyp:base_i18n',
+        '../gfx/gfx.gyp:gfx',
         '../net/net.gyp:net',
         '../skia/skia.gyp:skia',
         '../third_party/icu/icu.gyp:icui18n',
         '../third_party/icu/icu.gyp:icuuc',
         '../third_party/libjpeg/libjpeg.gyp:libjpeg',
         '../third_party/libpng/libpng.gyp:libpng',
         '../third_party/sqlite/sqlite.gyp:sqlite',
         '../third_party/zlib/zlib.gyp:zlib',
       ],
       # TODO(gregoryd): The direct_dependent_settings should be shared with
@@ skipping 42 matching lines @@
         'gfx/font_gtk.cc',
         'gfx/font_mac.mm',
         'gfx/font_skia.cc',
         'gfx/font_util.h',
         'gfx/font_util.cc',
         'gfx/font_win.cc',
         'gfx/gdi_util.cc',
         'gfx/gdi_util.h',
         'gfx/gtk_util.cc',
         'gfx/gtk_util.h',
-        'gfx/icon_util.cc',
-        'gfx/icon_util.h',
         'gfx/insets.h',
         'gfx/insets.cc',
         'gfx/native_widget_types.h',
         'gfx/native_widget_types_gtk.cc',
         'gfx/native_theme_win.cc',
         'gfx/native_theme_win.h',
         'gfx/gtk_native_view_id_manager.cc',
         'gfx/gtk_native_view_id_manager.h',
         'gfx/path.cc',
         'gfx/path_gtk.cc',
@@ skipping 148 matching lines @@
           'configurations': {
             'Common_Base': {
               'msvs_target_platform': 'x64',
             },
           },
         },
       ],
     }],
   ],
 }