What steps should be taken to ensure proper UTF-8 encoding in PHP files?

To ensure proper UTF-8 encoding in PHP files, you should set the encoding to UTF-8 in your PHP file using the `header()` function. Additionally, make sure your PHP file is saved with UTF-8 encoding without BOM (Byte Order Mark) to prevent encoding issues.

<?php
header('Content-Type: text/html; charset=utf-8');
// Your PHP code here
?>