I think there are the SIMPLEST one for UBUNTU 10+ ... and I have problems with the other "handmade methods" answered here.
Use "software centre" or Synaptic to install Eclipse... or apt-get.
Run Eclipse and use the Help/Add to add the PHP-Eclipse (PDT) package.
(Pascal's answer says "Don't use apt-get" but I say) UBUNTU supports and I recommend: USE IT, use apt-get! Is faster, simple and secure!
PS: "PDT - PHP Development Tool" is the official name for "Eclipse-PHP".
DETAILED INSTALLATION
NOTE: On Ubuntu 10+ this method will install Eclipse 3.5+ (Galileo) and PDT 2.1+. If you have problems or want "lower risk to re-do", run, at the second step bellow, the Eclipse with root,
$sudo eclipse
Install Eclipse: Open Synaptic Package Manager (System/Administration/Synaptic Package Manager), Find the package "eclipse" and mark it for installation, Click Apply.
Install PHP Development Tools (PDT): Open Eclipse (you must specify your workspace); ignore the "Welcome to Eclipse" screen is displayed, select menu Help/Install New Software...
The "Galileo" site must be added, click "Add..." and input:
Once this is available, select "Galileo" in the Work with: drop-down list.
Enter "php" into the filter text, two entries should be displayed for "PHP Developer Tools (PDT)"; one under Programming Languages, another under Web, XML, and Java EE Development. Select both and click "Next".
Verify that the items you wish to install are displayed on the "Install Details" screen and click "Finish".
Eclipse will need restarted for the update to complete.