$('#id').each(function(){
var smiles = [':D','^_^',':(',':)',':o',':p',';)'],
imges = ['biggrin.gif','happy.gif','sad.gif','smile.gif','surprised.gif','tongue.gif','wink.gif'];
for(i=0;i<smiles.length;i++){
$(this).html($(this).html().split(smiles[i]).join('<img src="http://s58.ucoz.net/sm/2/'+imges[i]+'">'));
}
});

<table border="0" width="100%" cellspacing="1" cellpadding="2" class="commTable">
<tr><td class="commTd2" colspan="2">$ERROR$</td></tr>
<?if(!$USER_LOGGED_IN$)?>
<tr><td width="15%" class="commTd1" nowrap>Имя *:</td><td class="commTd2"><input class="commFl" type="text" name="name" value="$NAME$" size="30" maxlength="60"></td></tr>
<tr><td class="commTd1">Email:</td><td class="commTd2"><input class="commFl" type="text" name="email" value="$EMAIL$" size="30" maxlength="60"></td></tr>
<?endif?>
<tr><td class="commTd2" colspan="2"><div style="padding-bottom:2px">$BBCODES$</div><table border="0" cellpadding="0" cellspacing="0" width="100%"><tr><td valign="top"><textarea class="commFl" style="height:135px;" rows="8" name="message" id="message" cols="50">$MESSAGE$</textarea></td><?if($SMILES$)?><td width="5%" valign="top" align="center" valign="top" style="padding-left:3px;">$SMILES$</td><?endif?></tr></table></td></tr>
<?if($SUBSCRIBE$)?><tr><td width="15%" class="commTd1" nowrap>Подписка:</td><td class="commTd2">$SUBSCRIBE$</td></tr><?endif?>
<?if($SECURITY_CODE$)?><tr><td class="commTd1" nowrap>Код *:</td><td class="commTd2">$SECURITY_CODE$</td></tr><?endif?>
<tr><td class="commTd2" colspan="2" align="center"><input type="submit" class="commSbmFl" id="addcBut" name="submit" value="- Добавить комментарий -"></td></tr></table>