$s = '<a href="' . drupal_get_path('module', 'download') . '/download.php?file=' . $variables['#items'][0]['uri'] . '">';
$s .= '<img class="file-icon" alt="" title="audio/mpeg" src="/modules/file/icons/audio-x-generic.png">';
$s .= '</a>';
echo $s;
header('Content-Description: File Transfer');
header('Content-Type: application/octet-stream');
header('Content-Disposition: attachment; filename='.basename($file));
header('Content-Transfer-Encoding: binary');
header('Expires: 0');
header('Cache-Control: must-revalidate, post-check=0, pre-check=0');
header('Pragma: public');
header('Content-Length: ' . filesize($file));
ob_clean();
flush();
readfile($file);