1.Login to your dashboard--> layout- -> Edit HTML

2.Click on "Expand Widget Templates"

3.Scroll down to where you see this :

<p class='comment-footer'>
<b:if cond='data:post.embedCommentForm'>
<b:include data='post' name='comment-form'/>
<b:else/>
<b:if cond='data:post.allowComments'>
<h3><a expr:href='data:post.addCommentUrl'
expr:onclick='data:post.addCommentOnclick'>
<data:postCommentMsg/></a></h3>
</b:if>
</b:if>
</p>
</b:if>

4.Now replace above code with below code.

<p class='comment-footer'>
<b:if cond='data:post.embedCommentForm'>
<div style='-moz-background-clip: -moz-initial; -moz-background-origin: -moz-initial; -moz-background-inline-policy: -moz-initial; width: 369; text-align: left; border: 1px solid #cccccc; padding: 5px; background: #eeeddf; height:86'>
<b>
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/21.gif' width='18'/> :))
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/71.gif' width='18'/> ;))
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/5.gif' width='18'/> ;;)
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/4.gif' width='18'/> :D
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/3.gif' width='18'/> ;)
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/10.gif' width='18'/> :p
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/20.gif' width='22'/> :((
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/1.gif' width='18'/> :)
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/2.gif' width='18'/> :(
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/8.gif' width='18'/> :X
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/12.gif' width='18'/> =((
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/13.gif' width='18'/> :-o
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/7.gif' width='20'/> :-/
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/11.gif' width='18'/> :-*
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/22.gif' width='18'/> :|
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/35.gif' width='24'/> 8-}
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/100.gif' width='31'/> :)]
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/102.gif' width='44'/> ~x(
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/104.gif' width='30'/> :-t
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/66.gif' width='18'/> b-(
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/62.gif' width='18'/> :-L
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/14.gif' width='34'/> x(
<img border='0' height='18' src='http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/24.gif' width='30'/> =))
</b>
</div>
<b:include data='post' name='comment-form'/>
<b:else/>
<b:if cond='data:post.allowComments'>
<a expr:href='data:post.addCommentUrl' expr:onclick='data:post.addCommentOnclick'><data:postCommentMsg/></a>
</b:if>
</b:if>
</p>
</b:if>

5.Now Download Smiley.js ( As a zipped file ) and host Smiley.js yourself using free js hosting service provider like HotLinkFiles.com or 110mb.com.

6.Now Scroll down to where you see </body> tag in your template.

7.Copy below code and paste it just before the </body> tag .

<script src='smiley.js' type='text/javascript'/><noscript><a href="http://bloggertipandtrick.blogspot.com/" target="_blank">Blogger Tips And Tricks</a></noscript>

Note: Replace smiley.js with your direct hosting link of smiley.js .

8.Now save your template and you are done.It will look like this.