Appearance of comments: 
 Code
<div class="cell_comment_os">  
  <div class="comment_p ">  
  <?if($USERNAME$)?><a href="$PROFILE_URL$"><?if($USER_AVATAR_URL$)?> <img class="comment_avatar" src="$USER_AVATAR_URL$" /><?else?><img src="http://www.center-dm.ru/sites/no_avatar.jpg" class="comment_avatar" alt="аватар отсутствует" /><?endif?></a><?else?><img src="http://www.center-dm.ru/sites/no_avatar.jpg" class="comment_avatar" alt="аватар отсутствует" /><?endif?>  
  </div>  
 <div class="comment_v grey">  
 <a href="#ent$ID$" onclick="if (document.getElementById('comEnt$ID$')){$('body').scrollTo( { top:$('#comEnt$ID$').offset().top-22, left:0}, 500 );return false;}" name="ent$ID$"><strong>$NUMBER$</strong></a> |  
 <strong class="gren"><?if($USERNAME$)?>$USERNAME$ <?else?>$NAME$<?endif?></strong> writes: | $DATE$ | $TIME$ <?if($MODER_PANEL$ && $EMAIL$)?><a href="$EMAIL_JS$" title="Email"> ( E-mail )</a><?endif?>  
 <span class="right">$MODER_PANEL$</span>  
 <?if($ENTRY_URL$)?><a class="right" href="$ENTRY_URL$" target="_blank" title="Перейти на страницу материала">Page with comments</a>|<?endif?>  
 </div>  
 <div class="comment_c text_11">  
 $MESSAGE$  
 <?if($ANSWER$)?><p class="vcc_otvet"><strong>Response</strong>: $ANSWER$<p><?endif?>  
 </div>  
 <div class="comment_n grey text_9">  
 <?if($ANSWER_URL$)?><a href="$ANSWER_URL$">Reply</a> |<?endif?>  
  <?if($GOOD_COMMENT_URL$)?>  
  <a href="$GOOD_COMMENT_URL$"><img src="http://www.center-dm.ru/ucoz/vid_coment/plus_01.gif" alt="+" title="Good post"/></a>  
  <span class="post_r">($COMMENT_RATING$)</span>  
  <a href="$BAD_COMMENT_URL$"><img src="http://www.center-dm.ru/ucoz/vid_coment/minuc_01.gif" alt="-" title="Bad post"/></a><?else?>  
  <?if($COMMENT_RATING$=0)?>  
  <img src="http://www.center-dm.ru/ucoz/vid_coment/plus_02.png" alt="+" title="Good post"/>  
  <span class="post_r">($COMMENT_RATING$)</span>  
  <img src="http://www.center-dm.ru/ucoz/vid_coment/minuc_02.png" alt="-" title="Bad post"/>  
  <?else?>  
  <?if($COMMENT_RATING$<0)?>  
  <img src="http://www.center-dm.ru/ucoz/vid_coment/plus_02.png" alt="+" title="Good post"/>  
  <span class="red">($COMMENT_RATING$)</span>  
  <img src="http://www.center-dm.ru/ucoz/vid_coment/minuc_02.png" alt="-" title="Bad post"/>  
  <?else?>  
  <img src="http://www.center-dm.ru/ucoz/vid_coment/plus_02.png" alt="+" title="Good post"/>  
  <span class="gren">(+$COMMENT_RATING$)</span>  
  <img src="http://www.center-dm.ru/ucoz/vid_coment/minuc_02.png" alt="-" title="Bad post"/>  
  <?endif?>  
  <?endif?>  
  <?endif?>  
      
     
      
      
      
      
      
 </div>  
 </div>
 In To Css: 
 Code
/* Вид комментарий v.2.0   
 ------------------------------------------*/   
 .cell_comment_os {   
   float:left;   
   width:100%;   
   background:#fff;   
   border:1px solid #CAD1DB;   
   padding-bottom:3px;   
   margin-bottom:15px;   
 }   
 .comment_p {   
   float:right;   
   width:80px;   
 }   
 .comment_v {   
   margin: 5px 0px 5px 10px;   
 }   
 .comment_c {   
   overflow: hidden;   
   text-align:justify;   
   margin: 0px 0px 0px 10px;   
   padding: 5px 0px;   
   border-top: 1px solid #e7e7e7;   
 }   
 .comment_n {   
   text-align:right;   
   margin: 3px 78px 0px 10px;   
 }   
 .vcc_otvet {overflow:hidden!important; border: 1px solid #eccece; padding: 10px;background:#fcf6f6; }   
 .comment_avatar {   
   width:40px;   
   height:40px;   
   padding: 4px;   
   margin: 8px 10px 0px 15px;   
   border: 1px solid #CAD1DB;   
   background:#F6F6F6;   
   -webkit-border-radius:5px;   
   -moz-border-radius:5px;   
   border-radius:5px;   
 }   
 .red {color: #d20000;}   
 .gren {color: #429e1e;}   
 .grey {color: #999;}   
 .text_9 {font: 9px Verdana,Arial,Helvetica, sans-serif;}   
 .right {float:right;}