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

gfx/icon_util_unittest.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 "app/app_paths.h"
-#include "app/gfx/icon_util.h"
 #include "base/gfx/size.h"
 #include "base/scoped_ptr.h"
 #include "base/file_util.h"
 #include "base/path_service.h"
+#include "gfx/icon_util.h"
 #include "third_party/skia/include/core/SkBitmap.h"
 #include "testing/gtest/include/gtest/gtest.h"
 
 namespace {
 
   static const wchar_t* const kSmallIconName = L"icon_util\\16_X_16_icon.ico";
   static const wchar_t* const kLargeIconName = L"icon_util\\128_X_128_icon.ico";
   static const wchar_t* const kTempIconFilename = L"temp_test_icon.ico";
 
   class IconUtilTest : public testing::Test {
@@ skipping 230 matching lines @@
   // the .ico file we just created. We don't really check the additional icon
   // images created by IconUtil::CreateIconFileFromSkBitmap.
   HICON icon = LoadIconFromFile(icon_filename,
                                 kSmallIconWidth,
                                 kSmallIconHeight);
   EXPECT_NE(icon, static_cast<HICON>(NULL));
   if (icon != NULL) {
     ::DestroyIcon(icon);
   }
 }