Class1.php:
<?php
class Class1
{
public function __construct()
{
$i = 1;
}

    public function foo()
    {
        $bar = 1;
    }

}
?>

Class2.php (same as Class1 except the class-declaration :) ):
<?php
class Class2
{
public function __construct()
{
$i = 1;
}

    public function foo()
    {
        $bar = 1;
    }

}
?>

Test Script:
<?php
require 'Class1.php';
xdebug_start_code_coverage(XDEBUG_CC_UNUSED | XDEBUG_CC_DEAD_CODE);
$c = new Class1;

require 'Class2.php';
$c = new Class2;

print_r(xdebug_get_code_coverage());
?>

RESULT:
Array
(
[Class1.php] => Array
(
[6] => 1
[7] => 1
[11] => -1
[12] => -1
)
[Class2.php] => Array
(
[3] => 1 (class definition)
[6] => 1
[7] => 1
[11] => -1
[12] => -1
[14] => 1 (class closing bracket)
)
)