One allocation for an SkData which makes a copy.

include/core/SkRefCnt.h

Index: include/core/SkRefCnt.h
===================================================================
--- include/core/SkRefCnt.h	(revision 9507)
+++ include/core/SkRefCnt.h	(working copy)
@@ -104,9 +104,11 @@
         SkDELETE(this);
     }
 
+    // The following friends are those which override internal_dispose()
+    // and conditionally call SkRefCnt::internal_dispose().
+    friend class GrTexture;
+    friend class SkData;
     friend class SkWeakRefCnt;
-    friend class GrTexture;     // to allow GrTexture's internal_dispose to
-                                // call SkRefCnt's & directly set fRefCnt (to 1)
 
     mutable int32_t fRefCnt;