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

views/controls/tree/tree_view.cc

 // Copyright (c) 2010 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 "views/controls/tree/tree_view.h"
 
 #include <vector>
 
 #include "app/gfx/canvas.h"
 #include "app/gfx/canvas_paint.h"
 #include "app/gfx/favicon_size.h"
-#include "app/gfx/icon_util.h"
 #include "app/l10n_util.h"
 #include "app/l10n_util_win.h"
 #include "app/resource_bundle.h"
 #include "base/gfx/point.h"
 #include "base/keyboard_codes.h"
 #include "base/stl_util-inl.h"
 #include "base/win_util.h"
+#include "gfx/icon_util.h"
 #include "grit/app_resources.h"
 #include "views/focus/focus_manager.h"
 #include "views/widget/widget.h"
 
 namespace views {
 
 TreeView::TreeView()
     : tree_view_(NULL),
       model_(NULL),
       auto_expand_children_(false),
@@ skipping 747 matching lines @@
       }
       // Fall through and let the default handler process as well.
       break;
   }
   WNDPROC handler = tree->original_handler_;
   DCHECK(handler);
   return CallWindowProc(handler, window, message, w_param, l_param);
 }
 
 }  // namespace views