SMART COMMENTS PLUGIN v. 2.0
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Instructions:

1) Put the file smartcomments.php in the wp-content/plugins folder. 

2) Activate it by going to your Admin -> Plugins page.

3) Then, in the index.php, find this line:

	<?php comments_popup_link('no comments &#187;', '1 comment &#187;', '% comments &#187;'); ?></p>

4) Simply replace comments_popup_link with smart_comments_popup_link and you're done!