There's a url you can access on Google.com that will give you the favicon for the requested website.
http://www.google.com/s2/favicons?domain=www.highmac.com
So to use this in your theme you can place a little function in functions.php:
function bm_getFavion ($url = '') {
if ($url != '') {
$url = parse_url($url);
}
$url = 'http://www.google.com/s2/favicons?domain=' . $url['host'];
return $url;
}
[Binary Moon: Add Website Favicons to Your WordPress Comments in 5 Minutes]
