So, examining this directory structure
A
I am using this code:
if(!isset($TO_HOME_DIR)) $TO_HOME_DIR="../";
And I include a file:
include_once($TO_HOME_DIR."common/include_one.php");
With if(!isset($TO_HOME_DIR)), it's not important how much you include a file into included file into included file into includ..... Only first file's -and main file's- $TO_HOME_DIR declaration is used.
Second advantage of this approach is, if you change directory of file, you only need to change one line of code; $TO_HOME_DIR declaration. :)