I had what I can say is one of the best (if you can call it that) phising email yet.
I can normally tell a fake one because if I hover the mouse over the link provided (but not click) then I can normally see the real link address in the bottom of the email link bar.
This link did not start with the usual re-routed ip address but with https//paypal.com
This is normally the correct link.
I forwarded it to spoof@paypal etc and it was a fake email.
Just be more careful than usual as these emails are getting more sophisticated.

Martin

Whenever Paypal send me a message it always uses my registered name and includes the last 4 digits of my card number. If it says "Dear Paypal user" like all the scrounging sites it goes straight to spoof@paypal.com