Example of PHPUnit @Covers ClassName and 100% code coverage reporting.

Exception.php

<?php
# ./MyLib/Exception.php

namespace MyLib;

class Exception extends \Exception {}

ExceptionTest.php

<?php
# ./Test/MyLib/ExceptionTest.php

class ExceptionTest extends PHPUnit_Framework_TestCase {
  /**
   * @test
   * @covers  MyLib\Exception   // adding this line (or MyLib\Exception::<public>)
   *                            // reports 100% code coverage. Removing it is more accurate.
   */
  public function exception_class_exists()
  {
    $this->assertTrue(class_exists('MyLib\\Exception'));
    $this->assertInstanceOf('Exception', new MyLib\Exception);
  }  
}

phpunit.xml

<!-- ./phpunit.xml -->

<phpunit
  colors="true"
  backupStaticAttributes="true"
  bootstrap="MyLib.php">
  <logging>
    <log
      type="coverage-html" 
      target="Reports"
      yui="true" />
  </logging>
</phpunit>