These icons are courtesy of Colin Viebrock <cmv@shmooze.net>

To make apache display these icons next to PHP files,  you
should add (something along the lines of) the following lines
to your srm.conf:

AddIcon /icons/php3.gif .php3
AddIcon /icons/php2.gif .phtml
AddIcon /icons/phps.gif .php3s .phps

And of course, copy these files to your apache icons directory.
