Заменяем всё содержимое файла comments.tpl на это:
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<div id="dle-comments-list">
<div class="comment-block">
<div class="comment-block-left">

<img src="{foto}" alt="" />

</div>

<div class="comment-block-right">

<div class="comment-block-right2">

<div class="comment-text">

<div class="comment-text-title">

{mass-action} [online]<img src="{THEME}/images/online.png" style="vertical-align: middle;" title="Пользователь Онлайн" alt="Пользователь Онлайн" />[/online][offline]<img src="{THEME}/images/offline.png" style="vertical-align: middle;" title="Пользователь offline" alt="Пользователь offline" />[/offline] {author} {date} | Комментариев: {comm-num} | Публикаций: {news-num}

</div>

{comment}

[signature]<br clear="all" /><div class="signature">--------------------</div><div class="slink">{signature}</div>[/signature]
<div class="comment-text-more">[fast]Ответить[/fast] [complaint]Жалоба[/complaint] [com-edit]Изменить[/com-edit] [com-del]Удалить[/com-del]</div>

</div>

</div>

</div>

</div></div>
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В styles.css прописываем:
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/* Вид комментария */
.comment-block {
clear: both;
margin: 0 0 10px 0;
position: relative;
padding: 5px 5px 5px 100px;

background: #f4f4f4;
border: 1px #d3d3d3 solid;
border-radius:7px;
-webkit-border-radius:7px;
-moz-border-radius:7px;
}

.comment-block-left {
width: 85px;
height: 85px;
overflow: hidden;
position: absolute;
left: 5px;
top: 5px;
background: #fff;
border-radius:7px;
-webkit-border-radius:7px;
-moz-border-radius:7px;
padding: 7px;
border: 0;
border: 1px #e5e5e5 solid;
}

.comment-block-left img {
max-width: 85px;
}

.comment-block-right {
margin: 0 0 0 10px;
position: relative;
padding: 0px 0 0 0;
}

.comment-block-right2 {

}

.comment-text {
background: #fff;
border: 1px #e5e5e5 solid;
padding: 7px;
border-radius:7px;
-webkit-border-radius:7px;
-moz-border-radius:7px;
color: #7b7b7b;
line-height: 17px;
font-size: 11px;
}

.comment-text a {
color: #000;
}

.comment-text a:hover {
text-decoration: none;
}

.comment-text-title {
border-bottom: 1px #ebebeb dotted;
padding: 0 0 5px 0;
margin: 0 0 5px 0;
color: #333;
}

.comment-text-title a {
color: #3fadc8;
}

.comment-text-title a:hover {
text-decoration: underline;
}

.comment-text-more {
padding: 3px 0 0 0;
font-size: 11px;
color: #d3d3d3;
border-top: 1px #ebebeb dotted;
}

.comment-text-more a {
color: #d3d3d3;
}

.comment-text-more a:hover {
color: #000;
}

.comment-block .bbcodes, .mass_comments_action .bbcodes, .news-item-content .editor input, .news-item-content input {
background: #fff;
border: 1px #ccc solid;
color: #333;
border-radius:3px;
-webkit-border-radius:3px;
-moz-border-radius:3px;
margin: 0;
cursor: pointer;
}
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