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Quite often I look at the html source of some of the websites I visit. Last night I found this interesting snippet while browsing Deviantart:
<link href="http://st.deviantart.net/icons/favicon.ico" rel="icon"/>
<![if ! IE]>
<link href="http://i.deviantart.net/icons/favicon.png" rel="shortcut icon"/>
<![endif]>
A brilliant use of the non IE comment tag, forcing browsers that support it to use an alternate higher quality png image while degrading gracefully to a generic ico file.