Wow, ya just confused me.. Is the server you're running the page off of a windows based server or a unix based server?
Never heard of unix pathing working on windows servers, but I'm still somewhat new myself.
On my unix server, as a test I made a directory on my "/" partition called includes, and put an include file in there.
<?php include("/includes/test.inc"); ?>
That worked just fine. I'm not familiar enough with windows based servers to sound TOO sure of myself, but wouldn't you want to use:
<?php include("C:\\includes\\footer.htm"); ?>
(or whatever your top level (root) directory would be)??