From file wp-includes/functions.php - line: 1509:
$wp_smiliesreplace[] = " <img src='$siteurl/wp-includes/images/smilies/$img' alt='$smiley_masked' class='wp-smiley' /> ";
Should be:
$wp_smiliesreplace[] = " <img src='". ABSPATH . WPINC ."/images/smilies/$img' alt='$smiley_masked' class='wp-smiley' /> ";
I've only looked for it in 2.3.3 and 2.5, but maybe it is in more versions.
You are welcome.
