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

chrome/browser/views/tab_icon_view.cc

 // Copyright (c) 2006-2008 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/views/tab_icon_view.h"
 
 #if defined(OS_WIN)
 #include <windows.h>
 #include <shellapi.h>
 #endif
 
 #include "app/gfx/canvas.h"
 #include "app/gfx/favicon_size.h"
 #include "app/resource_bundle.h"
 #include "base/file_util.h"
 #include "base/logging.h"
 #include "base/path_service.h"
 #include "chrome/app/chrome_dll_resource.h"
 #include "chrome/browser/tab_contents/tab_contents.h"
 #include "chrome/common/chrome_constants.h"
 #include "grit/app_resources.h"
 #include "grit/theme_resources.h"
 
 #if defined(OS_WIN)
-#include "app/gfx/icon_util.h"
+#include "gfx/icon_util.h"
 #endif
 
 static bool g_initialized = false;
 static SkBitmap* g_default_fav_icon = NULL;
 static SkBitmap* g_throbber_frames = NULL;
 static SkBitmap* g_throbber_frames_light = NULL;
 static int g_throbber_frame_count;
 
 // static
 void TabIconView::InitializeIfNeeded() {
@@ skipping 117 matching lines @@
     }
   }
 
   if (!rendered)
     PaintFavIcon(canvas, *g_default_fav_icon);
 }
 
 gfx::Size TabIconView::GetPreferredSize() {
   return gfx::Size(kFavIconSize, kFavIconSize);
 }