Creating a Theme
Before we make any changes, the very first thing we need to do is create a theme.
Not only will this organize the changes, it will also preserve them when upgrading.
First create a folder within the following directory:
/comments/frontend/view/
In this example we're going to name the folder 'my_theme'
/comments/frontend/view/my_theme/
Finally in the admin area we go to 'Extensions -> Themes' and select it.