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]