I get one nearly every day, I just forward the entire email to paypal.

spoof@paypal.com.au  (For Australia)

I know they are spoofs, BUT sometimes I am not sure because they are getting good,  so I log into my account, and I never use any of the links on the email, and then I check.  

But something is being done, when I logged into paypal this evening, they are asking for a mobile number to send a code and then you can verify your number by entering the code they send you.  Only thing is, after two attemps I never got a message and there is a 15 minute time out.   Obviously millions of people have probably wanted to verify and they can't keep up, so I will verify another time when it's not so busy.