[php][sendmail] кодировка, нетривиальное

$to = 'мыло@мыло.мы'; 
$subject = 'Тест'; 
$message = 'Тест-тест'; 
$headers = "From: server@example.com\r\n" . 
        'X-Mailer: PHP/' . phpversion() . "\r\n" . 
        "MIME-Version: 1.0\r\n" . 
        "Content-Type: text/html; charset=utf-8\r\n" . 
        "Content-Transfer-Encoding: 8bit\r\n\r\n"; 

// Send 
mail($to, $subject, $message, $headers); 

$subject = 'Тест'; 
$message = 'Тест-теdsdст'; 
$headers =  
	        "Content-Type: text/html; charset=utf-8\r\n" . 
	        "Content-Transfer-Encoding: base64\r\n"; 

// Send 
mail($to, '=?UTF-8?B?'.base64_encode($subject).'?=', base64_encode($message), $headers);

<...>
To: ******@gmail.com
Subject: =?UTF-8?B?0KLQtdGB0YI=?=
X-PHP-Originating-Script: 1004:mail.php
Content-Type: text/html; charset=utf-8
Content-Transfer-Encoding: base64
Message-Id: <20120207220006.C1ABF307B5@******>
Date: Wed,  8 Feb 2012 02:00:06 +0400 (MSK)
From: apache@****** (added by portage for apache)

0KLQtdGB0YIt0YLQtWRzZNGB0YI=

Delivered-To: мояпочтакудапришло@gmail.com
Received: by 10.231.146.12 with SMTP id f12cs165283ibv;
        Tue, 7 Feb 2012 13:56:28 -0800 (PST)
Received: by 10.204.151.207 with SMTP id d15mr11440729bkw.27.1328651788011;
        Tue, 07 Feb 2012 13:56:28 -0800 (PST)
Return-Path: <apache@мойдомен.ру>
Received: from мойдомен.ру ([89.108.110.79])
        by mx.google.com with ESMTPS id ua10si11019840bkb.148.2012.02.07.13.56.27
        (version=TLSv1/SSLv3 cipher=OTHER);
        Tue, 07 Feb 2012 13:56:27 -0800 (PST)
Received-SPF: neutral (google.com: 89.108.110.79 is neither permitted nor denied by best guess record for domain of apache@мойдомен.ру) client-ip=89.108.110.79;
Authentication-Results: mx.google.com; spf=neutral (google.com: 89.108.110.79 is neither permitted nor denied by best guess record for domain of apache@мойдомен.ру) smtp.mail=apache@мойдомен.ру
Received: from мойдомен.ру (мойдомен.ру [127.0.0.1])
	by мойдомен.ру (8.14.4/8.14.2) with ESMTP id q17LuQ6p026574
	for <мояпочтакудапришло@gmail.com>; Tue, 7 Feb 2012 23:56:26 +0200
Received: (from apache@localhost)
	by мойдомен.ру (8.14.4/8.14.4/Submit) id q17LuQRR026573;
	Tue, 7 Feb 2012 23:56:26 +0200
Date: Tue, 7 Feb 2012 23:56:26 +0200
From: Apache <apache@мойдомен.ру>
Message-Id: <201202072156.q17LuQRR026573@мойдомен.ру>
To: мояпочтакудапришло@gmail.com
Subject: =?UTF-8?B?PT9VVEYtOD9CPzBLTFF0ZEdCMFlJPT89?=
Content-Transfer-Encoding: base64 
Mime-Version: 1.0
Content-Type: text/plain; charset=UTF-8

0KLQtdGB0YIt0YLQtdGB0YI=

<?php
$to = 'ящик@gmail.com';
$subject = 'Тест';
$message = 'Тест-теdsdст';
$headers =
                "Content-Type: text/plain; charset=utf-8\r\n" .
                "Content-Transfer-Encoding: base64\r\nMime-Version: 1.0";

// Send
mail($to, '=?UTF-8?B?'.base64_encode($subject).'?=', base64_encode($message), $headers);
?>

<...>
To: temp_mailbox@xapienz.ru
Subject: =?UTF-8?B?PT9VVEYtOD9CPzBLTFF0ZEdCMFlJPT89?=
Content-Type: text/plain; charset=utf-8
Content-Transfer-Encoding: base64
Mime-Version: 1.0
Mime-Version: 1.0

MEtMUXRkR0IwWUl0MFlMUXRXUnpaTkdCMFlJPQ==

$ echo MEtMUXRkR0IwWUl0MFlMUXRXUnpaTkdCMFlJPQ== | base64 -d
0KLQtdGB0YIt0YLQtWRzZNGB0YI=

$ echo 0KLQtdGB0YIt0YLQtWRzZNGB0YI= | base64 -d
Тест-теdsdст