Clickable Smilies in Admin Panel

I assume you mean this tutorial?

From the picture, it looks like your icons are not where the plugin is looking for them. You need to (1) make the edit to the plugin as described and (2) make sure the icons really are where they should be.

And you will have to turn off the rich-text editor to actually use the smilies.

Your edit of wp-grins.php has an error on, or possibly just before line 37. It’s probably one of the quote marks in line 34, the whole of which looks like this in my copy:

$grins .= '<img src="'.get_settings('siteurl').'/wp-includes/images/smilies/'.$grin.'" alt="'.$tag.'" onclick="grin(''.$tag.'');"/> ';