[templates] Get skin path in Magento?

First of all it is not recommended to have php files with functions in design folder. You should create a new module or extend (copy from core to local a helper and add function onto that class) and do not change files from app/code/core.

To answer to your question you can use:

require(Mage::getBaseDir('design').'/frontend/default/mytheme/myfunc.php');

Best practice (as a start) will be to create in /app/code/local/Mage/Core/Helper/Extra.php a php file:

<?php
class Mage_Core_Helper_Extra extends Mage_Core_Helper_Abstract
{

    public function getSomething()
    {
        return 'Someting';
    }

}

And to use it in phtml files use:

$this->helper('core/extra')->getSomething();

Or in all the places:

Mage::helper('core/extra')->getSomething();