If mb_ version doesn't work for you in MIME-B mode:

function encode_mimeheader($string, $charset=null, $linefeed="\r\n") {
    if (!$charset)
        $charset = mb_internal_encoding();

    $start = "=?$charset?B?";
    $end = "?=";
    $encoded = '';

    /* Each line must have length <= 75, including $start and $end */
    $length = 75 - strlen($start) - strlen($end);
    /* Average multi-byte ratio */
    $ratio = mb_strlen($string, $charset) / strlen($string);
    /* Base64 has a 4:3 ratio */
    $magic = $avglength = floor(3 * $length * $ratio / 4);

    for ($i=0; $i <= mb_strlen($string, $charset); $i+=$magic) {
        $magic = $avglength;
        $offset = 0;
        /* Recalculate magic for each line to be 100% sure */
        do {
            $magic -= $offset;
            $chunk = mb_substr($string, $i, $magic, $charset);
            $chunk = base64_encode($chunk);
            $offset++;
        } while (strlen($chunk) > $length);
        if ($chunk)
            $encoded .= ' '.$start.$chunk.$end.$linefeed;
    }
    /* Chomp the first space and the last linefeed */
    $encoded = substr($encoded, 1, -strlen($linefeed));

    return $encoded;
}