Gnu GPL page advocates a following header in each file of GPL project:
This file is part of Foobar.
Foobar is free software: you can redistribute it and/or modify it under the terms of the GNU General Public License as published by the Free Software Foundation, either version 3 of the License, or (at your option) any later version.
Foobar is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the GNU General Public License for more details.
You should have received a copy of the GNU General Public License along with Foobar. If not, see http://www.gnu.org/licenses/.
I find this an over kill. Can't it be shorter and somehow refer to COPYING or LICENCE file?