Google probably. There are thousands out there and many, many are free to use.

if you were asking how to upload, there are custom uploaders at forum – forums – custom icons and forum – components – smileys… but as Andy says, you need to provide the graphics…

Can you give me here sets of icons and smilies to download?

the only icons and smilies we have are included in our themes we make available on the download page… we do not have additional ones… but as Andy said, you can download them all over the net with a simple google for them…

please help me how to find & install a new icons & smiles

http://google.com

some examples:

https://www.google.com/search?q=smilies&ie=utf-8&oe=utf-8&aq=t&rls=org.mozilla:en-US:official&client=firefox-a

https://www.google.com/search?q=smileys&ie=utf-8&oe=utf-8&aq=t&rls=org.mozilla:en-US:official&client=firefox-a

https://www.google.com/search?q=icon+sets&ie=utf-8&oe=utf-8&aq=t&rls=org.mozilla:en-US:official&client=firefox-a

and I already told you where to upload… forum – components – smileys and forum – forums – custom icons

then edit the group or forum you want to change and select the uploaded icons… if you are replacing general icons in the theme, just replace the file in the theme images folder…