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

chrome/browser/icon_loader_win.cc

 // 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.
 
 #include "chrome/browser/icon_loader.h"
 
 #include <windows.h>
 #include <shellapi.h>
 
-#include "app/gfx/icon_util.h"
 #include "base/gfx/size.h"
 #include "base/message_loop.h"
 #include "base/thread.h"
+#include "gfx/icon_util.h"
 
 void IconLoader::ReadIcon() {
   int size = 0;
   switch (icon_size_) {
     case IconLoader::SMALL:
       size = SHGFI_SMALLICON;
       break;
     case IconLoader::NORMAL:
       size = 0;
       break;
@@ skipping 16 matching lines @@
   DCHECK(r);
   r = ::GetObject(icon_info.hbmMask, sizeof(bitmap_info), &bitmap_info);
   DCHECK(r);
 
   gfx::Size icon_size(bitmap_info.bmWidth, bitmap_info.bmHeight);
   bitmap_ = IconUtil::CreateSkBitmapFromHICON(file_info.hIcon, icon_size);
 
   target_message_loop_->PostTask(FROM_HERE,
       NewRunnableMethod(this, &IconLoader::NotifyDelegate));
 }