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

chrome/browser/web_applications/web_app.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/web_applications/web_app.h"
 
 #if defined(OS_WIN)
 #include <ShellAPI.h>
 #endif  // defined(OS_WIN)
 
@@ skipping 18 matching lines @@
 #include "chrome/common/notification_registrar.h"
 #include "chrome/common/notification_service.h"
 #include "chrome/common/url_constants.h"
 #include "webkit/glue/dom_operations.h"
 
 #if defined(OS_LINUX)
 #include "base/linux_util.h"
 #endif  // defined(OS_LINUX)
 
 #if defined(OS_WIN)
-#include "app/gfx/icon_util.h"
 #include "base/win_util.h"
+#include "gfx/icon_util.h"
 #endif  // defined(OS_WIN)
 
 namespace {
 
 const FilePath::CharType kIconChecksumFileExt[] = FILE_PATH_LITERAL(".ico.md5");
 
 // Returns true if |ch| is in visible ASCII range and not one of
 // "/ \ : * ? " < > | ; ,".
 bool IsValidFilePathChar(char16 c) {
   if (c < 32)
@@ skipping 688 matching lines @@
 
 void UpdateShortcutForTabContents(TabContents* tab_contents) {
 #if defined(OS_WIN)
   // UpdateShortcutWorker will delete itself when it's done.
   UpdateShortcutWorker* worker = new UpdateShortcutWorker(tab_contents);
   worker->Run();
 #endif  // defined(OS_WIN)
 }
 
 };  // namespace web_app