WP Comments Template - http://code.tutsplus.com/tutorials/html-5-and-css-3-the-techniques-youll-soon-be-using--net-5708
<?php if(!empty($_SERVER['SCRIPT_FILENAME']) && 'comments.php' == basename($_SERVER['SCRIPT_FILENAME'])) : ?>
<?php die('You can not access this page directly!'); ?>
<?php endif; ?>
<?php if(!empty($post->post_password)) : ?>
<?php if($_COOKIE['wp-postpass_' . COOKIEHASH] != $post->post_password) : ?>
<p>This post is password protected. Enter the password to view comments.</p>
<?php endif; ?>
<?php endif; ?>
<?php if($comments) : ?>
<ol>
<?php foreach($comments as $comment) : ?>
<li id="comment-<?php comment_ID(); ?>">
<?php if ($comment->comment_approved == '0') : ?>
<p>Your comment is awaiting approval</p>
<?php endif; ?>
<div class="comment-avatar"><?php echo get_avatar(get_comment_author_email(), $size = '96', $default = '', $alt = false); ?></div>
<?php comment_text(); ?>
<p class="meta"><?php comment_type(); ?> by <?php comment_author_link(); ?> on <?php comment_date(); ?> at <?php comment_time(); ?></p>
<?php edit_comment_link($link = null, $before = '', $after = ''); ?>
</li>
<?php endforeach; ?>
</ol>
<?php else : ?>
<p>No comments yet</p>
<?php endif; ?>
<?php if(comments_open()) : ?>
<?php if(get_option('comment_registration') && !$user_ID) : ?>
<p>You must be <a href="<?php echo get_option('siteurl'); ?>/wp-login.php?redirect_to=<?php echo urlencode(get_permalink()); ?>">logged in</a> to post a comment.</p><?php else : ?>
<form action="<?php echo get_option('siteurl'); ?>/wp-comments-post.php" method="post" id="commentform">
<?php if($user_ID) : ?>
<p>Logged in as <a href="<?php echo get_option('siteurl'); ?>/wp-admin/profile.php"><?php echo $user_identity; ?></a>. <a href="<?php echo get_option('siteurl'); ?>/wp-login.php?action=logout" title="Log out of this account">Log out »</a></p>
<?php else : ?>
<p><input type="text" name="author" id="author" value="<?php echo $comment_author; ?>" size="22" tabindex="1" />
<label for="author"><small>Name <?php if($req) echo "(required)"; ?></small></label></p>
<p><input type="text" name="email" id="email" value="<?php echo $comment_author_email; ?>" size="22" tabindex="2" />
<label for="email"><small>Mail (will not be published) <?php if($req) echo "(required)"; ?></small></label></p>
<p><input type="text" name="url" id="url" value="<?php echo $comment_author_url; ?>" size="22" tabindex="3" />
<label for="url"><small>Website</small></label></p>
<?php endif; ?>
<p><textarea name="comment" id="comment" cols="100%" rows="10" tabindex="4"></textarea></p>
<p><input name="submit" type="submit" id="submit" tabindex="5" value="Submit Comment" />
<input type="hidden" name="comment_post_ID" value="<?php echo $id; ?>" /></p>
<?php do_action('comment_form', $post->ID); ?>
</form>
<?php endif; ?>
<?php else : ?>
<p>The comments are closed.</p>
<?php endif; ?>