<?php
function better_comments($comment, $args, $depth) {
	$GLOBALS['comment'] = $comment;
?>
	<li <?php comment_class(); ?> id="li-comment-<?php comment_ID() ?>">
		<div id="comment-<?php comment_ID(); ?>" class="comment-body">
        	<div class="comment-body-inner">
        		<div class="comment-avatar">
					<?php echo get_avatar($comment, $size = '45', $default = get_bloginfo('stylesheet_directory').'/images/default-avatar.png' ); ?>
                </div>
                <!-- END avatar -->
					<div class="comment-author vcard">
				<?php printf(__('<cite class="fn">%s</cite> <span class="says">says:</span>'), get_comment_author_link()) ?>
			</div>
            <!-- END comment-author vcard -->
			<?php if ($comment->comment_approved == '0') : ?>
				<em><?php _e('Your comment is awaiting moderation.') ?></em>
				<br />
			<?php endif; ?>

			<div class="comment-meta commentmetadata">
				<a href="<?php echo htmlspecialchars( get_comment_link( $comment->comment_ID ) ) ?>"><?php printf(__('%1$s at %2$s'), get_comment_date(),  get_comment_time()) ?></a>
				<?php edit_comment_link(__('(Edit)'),'  ','') ?>
			</div>
            <!-- END comment-meta commentmetadata -->

			<?php comment_text() ?>

			<div class="reply">
				<?php comment_reply_link(array_merge( $args, array('depth' => $depth, 'max_depth' => $args['max_depth']))) ?>
			</div>
            <!-- END reply -->
            </div>
            <!-- END comment-body-inner -->
		</div>
        <!-- END comment -->
<?php
}
?>

http://www.wpexplorer.com/blog/better-wordpress-comments.html

Better WordPress Comments

wordpress

PHP