Here's something I wrote with that problem in mind:
<?
function absolute_include($file)
{
/*
$file is the file url relative to the root of your site.
Yourdomain.com/folder/file.inc would be passed as
"folder/file.inc"
*/
$folder_depth = substr_count($_SERVER["PHP_SELF"] , "/");
if($folder_depth == false)
$folder_depth = 1;
include(str_repeat("../", $folder_depth - 1) . $file);
}
?>
hope it helps.