diff --git a/classes/phing/tasks/ext/TarFileSet.php b/classes/phing/tasks/ext/TarFileSet.php
index 676143b1b4..23b03c3aec 100644
--- a/classes/phing/tasks/ext/TarFileSet.php
+++ b/classes/phing/tasks/ext/TarFileSet.php
@@ -26,15 +26,16 @@ class TarFileSet extends FileSet
      * @param Project $p
      * @param bool $includeEmpty
      *
-     * @throws BuildException
-     *
      * @return array a list of file and directory names, relative to
      *               the baseDir for the project.
+     *
+     * @throws BuildException
+     * @throws Exception
      */
-    public function getFiles(Project $p, $includeEmpty = true)
+    protected function getFiles($includeEmpty = true, ...$options)
     {
         if ($this->files === null) {
-            $ds = $this->getDirectoryScanner($p);
+            $ds = $this->getDirectoryScanner($this->getProject());
             $this->files = $ds->getIncludedFiles();
 
             if ($includeEmpty) {
@@ -64,7 +65,7 @@ public function getFiles(Project $p, $includeEmpty = true)
                 // to the files array.
 
                 foreach ($incDirs as $dir) { // we cannot simply use array_diff() since we want to disregard empty/. dirs
-                    if ($dir != "" && $dir != "." && !in_array($dir, $implicitDirs)) {
+                    if ($dir != "" && $dir !== "." && !in_array($dir, $implicitDirs)) {
                         // it's an empty dir, so we'll add it.
                         $this->files[] = $dir;
                     }
diff --git a/classes/phing/tasks/ext/TarTask.php b/classes/phing/tasks/ext/TarTask.php
index 3069879dd8..c3b4b2e08e 100644
--- a/classes/phing/tasks/ext/TarTask.php
+++ b/classes/phing/tasks/ext/TarTask.php
@@ -251,12 +251,12 @@ public function main()
             $tar = new Archive_Tar($this->tarFile->getAbsolutePath(), $this->compression);
             $pear = new PEAR();
 
-            if ($pear->isError($tar->error_object)) {
+            if ($pear::isError($tar->error_object)) {
                 throw new BuildException($tar->error_object->getMessage());
             }
 
             foreach ($this->filesets as $fs) {
-                $files = $fs->getFiles($this->project, $this->includeEmpty);
+                $files = $fs->getIterator($this->includeEmpty);
                 if (count($files) > 1 && strlen($fs->getFullpath()) > 0) {
                     throw new BuildException("fullpath attribute may only "
                         . "be specified for "
@@ -272,7 +272,7 @@ public function main()
                 }
                 $tar->addModify($filesToTar, $this->prefix, $fsBasedir->getAbsolutePath());
 
-                if ($pear->isError($tar->error_object)) {
+                if ($pear::isError($tar->error_object)) {
                     throw new BuildException($tar->error_object->getMessage());
                 }
             }
@@ -286,7 +286,7 @@ public function main()
     }
 
     /**
-     * @param  array     $files array of filenames
+     * @param  ArrayIterator $files array of filenames
      * @param  PhingFile $dir
      *
      * @return boolean
@@ -307,7 +307,7 @@ protected function areFilesUpToDate($files, $dir)
     private function isArchiveUpToDate()
     {
         foreach ($this->filesets as $fs) {
-            $files = $fs->getFiles($this->project, $this->includeEmpty);
+            $files = $fs->getIterator($this->includeEmpty);
             if (!$this->areFilesUpToDate($files, $fs->getDir($this->project))) {
                 return false;
             }
diff --git a/classes/phing/tasks/ext/ZipFileSet.php b/classes/phing/tasks/ext/ZipFileSet.php
index 148b2f2806..f72ef982b4 100644
--- a/classes/phing/tasks/ext/ZipFileSet.php
+++ b/classes/phing/tasks/ext/ZipFileSet.php
@@ -31,16 +31,19 @@ class ZipFileSet extends FileSet
 
     /**
      *  Get a list of files and directories specified in the fileset.
-     * @param Project $p
+     *
      * @param bool $includeEmpty
-     * @throws BuildException
+     * @param array ...$options
+     *
      * @return array a list of file and directory names, relative to
      *               the baseDir for the project.
+     *
+     * @throws Exception
      */
-    public function getFiles(Project $p, $includeEmpty = true)
+    protected function getFiles($includeEmpty = true, ...$options)
     {
         if ($this->files === null) {
-            $ds = $this->getDirectoryScanner($p);
+            $ds = $this->getDirectoryScanner($this->getProject());
             $this->files = $ds->getIncludedFiles();
 
             // build a list of directories implicitly added by any of the files
@@ -71,7 +74,7 @@ public function getFiles(Project $p, $includeEmpty = true)
                 // to the files array.
 
                 foreach ($incDirs as $dir) { // we cannot simply use array_diff() since we want to disregard empty/. dirs
-                    if ($dir != "" && $dir != "." && !in_array($dir, $implicitDirs)) {
+                    if ($dir != "" && $dir !== "." && !in_array($dir, $implicitDirs)) {
                         // it's an empty dir, so we'll add it.
                         $emptyDirectories[] = $dir;
                     }
diff --git a/classes/phing/tasks/ext/ZipTask.php b/classes/phing/tasks/ext/ZipTask.php
index cdeacd2f7b..edfe4dbf15 100644
--- a/classes/phing/tasks/ext/ZipTask.php
+++ b/classes/phing/tasks/ext/ZipTask.php
@@ -246,7 +246,7 @@ public function areFilesetsUpToDate()
     {
         /** @var FileSet $fs */
         foreach ($this->filesets as $fs) {
-            $files = $fs->getFiles($this->project, $this->includeEmpty);
+            $files = $fs->getIterator($this->includeEmpty);
             if (!$this->archiveIsUpToDate($files, $fs->getDir($this->project))) {
                 return false;
             }
@@ -268,10 +268,10 @@ private function addFilesetsToArchive($zip)
             $fsBasedir = (null != $this->baseDir) ? $this->baseDir :
                 $fs->getDir($this->project);
 
-            $files = $fs->getFiles($this->project, $this->includeEmpty);
+            $files = $fs->getIterator($this->includeEmpty);
 
-            for ($i = 0, $fcount = count($files); $i < $fcount; $i++) {
-                $f = new PhingFile($fsBasedir, $files[$i]);
+            foreach ($files as $file) {
+                $f = new PhingFile($fsBasedir, $file);
 
                 $pathInZip = $this->prefix
                     . $f->getPathWithoutBase($fsBasedir);
diff --git a/classes/phing/tasks/ext/phar/PharDataTask.php b/classes/phing/tasks/ext/phar/PharDataTask.php
index 29848df5a7..d436fa8f57 100644
--- a/classes/phing/tasks/ext/phar/PharDataTask.php
+++ b/classes/phing/tasks/ext/phar/PharDataTask.php
@@ -20,7 +20,6 @@
  */
 
 require_once 'phing/tasks/system/MatchingTask.php';
-require_once 'phing/types/IterableFileSet.php';
 
 /**
  * Data task for {@link http://php.net/manual/en/class.phardata.php PharData class}.
@@ -48,7 +47,7 @@ class PharDataTask extends MatchingTask
     private $baseDirectory;
 
     /**
-     * @var IterableFileSet[]
+     * @var FileSet[]
      */
     private $filesets = [];
 
@@ -57,7 +56,7 @@ class PharDataTask extends MatchingTask
      */
     public function createFileSet()
     {
-        $this->fileset = new IterableFileSet();
+        $this->fileset = new FileSet();
         $this->filesets[] = $this->fileset;
         return $this->fileset;
     }
diff --git a/classes/phing/tasks/ext/phar/PharPackageTask.php b/classes/phing/tasks/ext/phar/PharPackageTask.php
index 8d667d6b15..d43b54b2ae 100644
--- a/classes/phing/tasks/ext/phar/PharPackageTask.php
+++ b/classes/phing/tasks/ext/phar/PharPackageTask.php
@@ -20,7 +20,6 @@
  */
 
 require_once 'phing/tasks/system/MatchingTask.php';
-require_once 'phing/types/IterableFileSet.php';
 require_once 'phing/tasks/ext/phar/PharMetadata.php';
 
 /**
@@ -111,7 +110,7 @@ public function createMetadata()
      */
     public function createFileSet()
     {
-        $this->fileset = new IterableFileSet();
+        $this->fileset = new FileSet();
         $this->filesets[] = $this->fileset;
 
         return $this->fileset;
diff --git a/classes/phing/tasks/ext/zendguard/ZendGuardEncodeTask.php b/classes/phing/tasks/ext/zendguard/ZendGuardEncodeTask.php
index c8ea3d37dc..b863d4637a 100644
--- a/classes/phing/tasks/ext/zendguard/ZendGuardEncodeTask.php
+++ b/classes/phing/tasks/ext/zendguard/ZendGuardEncodeTask.php
@@ -408,7 +408,7 @@ public function main()
                 /* @var $fsBasedir PhingFile */
                 $fsBasedir = $fs->getDir($this->project)->getAbsolutePath();
 
-                $files = $fs->getFiles($this->project, false);
+                $files = $fs->getIterator(false);
 
                 foreach ($files as $file) {
                     $f = new PhingFile($fsBasedir, $file);
diff --git a/classes/phing/types/AbstractFileSet.php b/classes/phing/types/AbstractFileSet.php
index 949d67effd..ad9ed6665f 100644
--- a/classes/phing/types/AbstractFileSet.php
+++ b/classes/phing/types/AbstractFileSet.php
@@ -531,5 +531,14 @@ public function appendSelector(FileSelector $selector)
         $this->setChecked(false);
     }
 
-    abstract public function getIterator();
+    /**
+     * @param array ...$options
+     * @return ArrayIterator
+     */
+    public function getIterator(...$options): \ArrayIterator
+    {
+        return new ArrayIterator($this->getFiles($options));
+    }
+
+    abstract protected function getFiles(...$options);
 }
diff --git a/classes/phing/types/DirSet.php b/classes/phing/types/DirSet.php
index 419464f53e..14a906bb5b 100644
--- a/classes/phing/types/DirSet.php
+++ b/classes/phing/types/DirSet.php
@@ -1,5 +1,4 @@
 <?php
-
 /*
  * $Id$
  *
@@ -32,8 +31,9 @@ class DirSet extends AbstractFileSet
 {
     /**
      * @return array
+     * @throws Exception
      */
-    public function getIterator()
+    protected function getFiles(...$options)
     {
         return $this->getDirectoryScanner($this->getProject())->getIncludedDirectories();
     }
diff --git a/classes/phing/types/FileSet.php b/classes/phing/types/FileSet.php
index 102d3f73aa..5c5fe5d6c8 100644
--- a/classes/phing/types/FileSet.php
+++ b/classes/phing/types/FileSet.php
@@ -38,10 +38,18 @@ class FileSet extends AbstractFileSet
 {
     /**
      * @return array
+     * @throws Exception
      */
-    public function getIterator()
+    protected function getFiles(...$options)
     {
-        $ds = $this->getDirectoryScanner($this->getProject());
-        return $ds->getIncludedFiles() + $ds->getIncludedDirectories();
+        $directoryScanner = $this->getDirectoryScanner($this->getProject());
+        $files = $directoryScanner->getIncludedFiles();
+
+        $baseDirectory = $directoryScanner->getBasedir();
+        foreach ($files as $index => $file) {
+            $files[$index] = realpath($baseDirectory . '/' . $file);
+        }
+
+        return $files;
     }
 }
diff --git a/classes/phing/types/IterableFileSet.php b/classes/phing/types/IterableFileSet.php
deleted file mode 100644
index 2fe0da9ca1..0000000000
--- a/classes/phing/types/IterableFileSet.php
+++ /dev/null
@@ -1,55 +0,0 @@
-<?php
-/*
- * $Id$
- *
- * THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
- * "AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
- * LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR
- * A PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT
- * OWNER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
- * SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
- * LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE,
- * DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY
- * THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT
- * (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE
- * OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
- *
- * This software consists of voluntary contributions made by many individuals
- * and is licensed under the LGPL. For more information please see
- * <http://phing.info>.
- */
-
-/**
- * FileSet adapter to SPL's Iterator.
- *
- * @package phing.types
- * @author Alexey Shockov <alexey@shockov.com>
- * @since 2.4.0
- * @internal
- */
-class IterableFileSet extends FileSet implements IteratorAggregate
-{
-    /**
-     * @return Iterator
-     */
-    public function getIterator()
-    {
-        return new ArrayIterator($this->getFiles());
-    }
-
-    /**
-     * @return array
-     */
-    private function getFiles()
-    {
-        $directoryScanner = $this->getDirectoryScanner($this->getProject());
-        $files = $directoryScanner->getIncludedFiles();
-
-        $baseDirectory = $directoryScanner->getBasedir();
-        foreach ($files as $index => $file) {
-            $files[$index] = realpath($baseDirectory . '/' . $file);
-        }
-
-        return $files;
-    }
-}
diff --git a/classes/phing/util/SourceFileScanner.php b/classes/phing/util/SourceFileScanner.php
index a25c1804ae..68c78ae22f 100644
--- a/classes/phing/util/SourceFileScanner.php
+++ b/classes/phing/util/SourceFileScanner.php
@@ -50,7 +50,7 @@ public function __construct($task)
      * Restrict the given set of files to those that are newer than
      * their corresponding target files.
      *
-     * @param array $files   the original set of files
+     * @param iterable $files   the original set of files
      * @param PhingFile $srcDir  all files are relative to this directory
      * @param PhingFile $destDir target files live here. if null file names
      *                returned by the mapper are assumed to be absolute.
diff --git a/test/classes/phing/tasks/ext/ZipUnzipTaskTest.php b/test/classes/phing/tasks/ext/ZipUnzipTaskTest.php
index 4898fce0ee..b8a315d9ef 100644
--- a/test/classes/phing/tasks/ext/ZipUnzipTaskTest.php
+++ b/test/classes/phing/tasks/ext/ZipUnzipTaskTest.php
@@ -82,6 +82,6 @@ public function testUnzipSimpleZip()
         $this->executeTarget(__FUNCTION__);
 
         $this->assertFileExists($filename);
-        $this->assertEquals('TEST', file_get_contents($filename));
+        $this->assertStringEqualsFile($filename, 'TEST');
     }
 }