api-8.x-1.x-dev/tests/files/sample/subdirectory/sample-two.tpl.php

<?php

/**
 * @file
 * Displays a sample.
 *
 * Available variables:
 * - $foo: Something to display.
 */
?>
<p>Foo: <?php print $foo; ?></p>
<?php print theme('sample_one'); ?>