$header = "From: foobar@nobody.ltdrn";
$header .= "MIME-Version: 1.0rn";
$header .= "Content-Type: text/plain;charset=ISO-2022-JPrn";
$header .= "Content-Transfer-Encoding: base64";
$subject = "

絵文字タイトル;
$subject = base64_encode($subject);
$subject = mb_convert_encoding($subject,"ISO-2022-JP","Shift_JIS");
$subject = "=?ISO-2022-JP?B?" . $subject . "=?=";
$body = "

絵文字";
$body = base64_encode($body);
$body = mb_convert_encoding($subject,"ISO-2022-JP","Shift_JIS");
$success = @mail($mailto,$subject,$body,$header);
if($success) print "送信成功";
else print "送信失敗";