[devote]

вот что можно точно, ИЕ конечно же в пролете:

<style>
    .message-box {
        position: relative;
        border: 1px solid #C0CAD5;
        width: 400px;
        height: 150px;
        margin-top: 120px;
    }
    .message-box .smile-button {
        position: absolute;
        width: 20px;
        height: 20px;
        top: 10px;
        right: 10px;
        outline: 0;
    }
    .message-box .smile-button .smile-open, .message-box .smile-button .smile-close {
        background: url('http://st0.vk.me/images/im_smile_cross.png?3') no-repeat -2px -26px;
        position: absolute;
        opacity: 1;
        top: 0;
        left: 0;
        width: 100%;
        height: 100%;

        -webkit-transform: rotate(0);
        -moz-transform: rotate(0);
        -ms-transform: rotate(0);
        -o-transform: rotate(0);
        transform: rotate(0);

        -webkit-transition: -webkit-transform 0.3s ease, opacity 0.3s ease;
        -moz-transition: -moz-transform 0.3s ease, opacity 0.3s ease;
        -ms-transition: -ms-transform 0.3s ease, opacity 0.3s ease;
        -o-transition: -o-transform 0.3s ease, opacity 0.3s ease;
        transition: transform 0.3s ease, opacity 0.3s ease;

        outline: 0;
    }
    .message-box .smile-button .smile-close {
        opacity: 0;
        background-position: -2px -2px;
    }
    .message-box .smile-button:focus .smile-close {
        z-index: 1;
        opacity: 1;
        -webkit-transform: rotate(90deg);
        -moz-transform: rotate(90deg);
        -ms-transform: rotate(90deg);
        -o-transform: rotate(90deg);
        transform: rotate(90deg);
    }
    .message-box .smile-button:focus .smile-open {
        opacity: 0;
    }
    .message-box textarea {
        border: 0;
        margin: 0;
        padding: 0;
        width: 100%;
        height: 100%;
        resize: none;
        outline: 0;
    }
    .message-box .smile-button .smile-box {
        display: none;
        position: absolute;
        opacity: 0;
        bottom: 100%;
        left: -90px;
        color: #fff;
        border-radius: 5px;
        width: 200px;
        height: 100px;
        background: #000;
        margin-bottom: 10px;
        outline: 0;
        -webkit-transition: opacity 0.3s ease, margin-bottom 0.3s ease;
        -moz-transition: opacity 0.3s ease, margin-bottom 0.3s ease;
        -ms-transition: opacity 0.3s ease, margin-bottom 0.3s ease;
        -o-transition: opacity 0.3s ease, margin-bottom 0.3s ease;
        transition: opacity 0.3s ease, margin-bottom 0.3s ease;
    }
    .message-box .smile-button .smile-box:after {
        content: ' ';
        position: absolute;
        top: 100%;
        left: 50%;
        width: 0;
        height: 0;
        margin-left: -5px;
        border-top: 5px solid #000;
        border-left: 5px solid transparent;
        border-right: 5px solid transparent;
        border-bottom: 0;
    }
    .message-box:hover .smile-button .smile-box {
        display: block;
    }
    .message-box .smile-button:focus .smile-box {
        display: block;
        opacity: 0.8;
        margin-bottom: 5px;
    }
    .message-box .smile-button .smile-box .smile-box-wrapper {
        padding: 10px;
    }
    .message-box .smile-button .smile-box .smile-box-wrapper .smile1,
    .message-box .smile-button .smile-box .smile-box-wrapper .smile2,
    .message-box .smile-button .smile-box .smile-box-wrapper .smile3,
    .message-box .smile-button .smile-box .smile-box-wrapper .smile4,
    .message-box .smile-button .smile-box .smile-box-wrapper .smile5 {
        display: inline-block;
        width: 20px;
        height: 20px;
        margin: 3px;
    }
    .message-box .smile-button .smile-box .smile-box-wrapper .smile1 {
        background: url('http://javascript.ru/forum/images/smilies/smile.gif') no-repeat 0 0;
    }
    .message-box .smile-button .smile-box .smile-box-wrapper .smile2 {
        background: url('http://javascript.ru/forum/images/smilies/blink.gif') no-repeat 0 0;
    }
    .message-box .smile-button .smile-box .smile-box-wrapper .smile3 {
        background: url('http://javascript.ru/forum/images/smilies/laugh.gif') no-repeat 0 0;
    }
    .message-box .smile-button .smile-box .smile-box-wrapper .smile4 {
        background: url('http://javascript.ru/forum/images/smilies/unsure.gif') no-repeat 0 0;
    }
    .message-box .smile-button .smile-box .smile-box-wrapper .smile5 {
        background: url('http://javascript.ru/forum/images/smilies/tongue.gif') no-repeat 0 0;
    }
</style>
<div class="message-box">
    <textarea></textarea>
    <div class="smile-button" tabindex="1">
        <div class="smile-box">
            <div class="smile-box-wrapper">
                <a class="smile1" href="#"></a>
                <a class="smile2" href="#"></a>
                <a class="smile3" href="#"></a>
                <a class="smile4" href="#"></a>
                <a class="smile5" href="#"></a>
            </div>
        </div>
        <div class="smile-close" tabindex="2"></div>
        <div class="smile-open"></div>
    </div>
</div>