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

gfx/icon_util.h

 // 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.
 
-#ifndef APP_GFX_ICON_UTIL_H_
-#define APP_GFX_ICON_UTIL_H_
+#ifndef GFX_ICON_UTIL_H_
+#define GFX_ICON_UTIL_H_
 
 #include <windows.h>
 #include <string>
 #include <vector>
 #include "base/basictypes.h"
 
 namespace gfx {
   class Size;
 }
 class SkBitmap;
@@ skipping 169 matching lines @@
   static void ComputeBitmapSizeComponents(const SkBitmap& bitmap,
                                           int* xor_mask_size,
                                           int* and_mask_size,
                                           int* bytes_in_resource);
 
   // Prevent clients from instantiating objects of that class by declaring the
   // ctor/dtor as private.
   DISALLOW_IMPLICIT_CONSTRUCTORS(IconUtil);
 };
 
-#endif  // APP_GFX_ICON_UTIL_H_
+#endif  // GFX_ICON_UTIL_H_