CComment docs
Emoticons
To create a new emoticon pack you need to create a new folder in templates/your_joomla_template/html/com_comment/ called emoticons. This folder create another folder with the name of your emoticon pack for examplemyemoticonsand place a config.php file in this folder. The config php file should look this:
<?php
defined('_JEXEC') or die('restricted access');
$ccommentEmoticons = array(':D' => "icon_biggrin.gif",':)' => "icon_smile.gif",':(' => "icon_sad.gif",':0' => "icon_surprised.gif");
The $ccommentEmoticon array contains the definition for each emoticon -> the key of the array is the sign of the emoticon (:D , :) etc) and the value (icon_biggrin.gif, icon_smile.gif) is the icon that we will use to replace the signs. You need to place each emoticon image in a subfolder called images. (templates/your_joomla_template/html/com_comment/emoticons/your_emoticon_pack/images)