These are the most commonly used smilies being used in chatrooms, IM's, emails or forum posts.

#	Acronym/smiley	Explaination
1		Your basic smiley. This smiley is used to inflect a sarcastic or joking statement since we can't hear voice inflection over e-mail.
2		Winky smiley. User just made a flirtatious and/or sarcastic remark.More of a "don't hit me for what I just said" smiley.
3		Frowning smiley. User did not like that last statement or is upset or depressed about something.
4	:-I	Indifferent smiley. Better than a `' but not quite as good as a `'.
5	:->	User just made a really biting sarcastic remark. Worse than a `'.
6	>:->	User just made a really devilish remark.
7	>;->	Winky and devil combined. A very lewd remark was just made.
8	(-:	User is left handed.
9	%-)	User has been staring at a green screen for 15 hours straight.
10	:*)	User is drunk.
11	[:]	User is a robot.
12	8-)	User is wearing sunglasses.
13	B	Sunglasses on head.
14	:	User wears normal glasses.
15	B-)	User wears horn-rimmed glasses.
16	8	User is a little girl.
17	-8	User is a Big girl.
18	:-{)	User has a mustache.
19	:-{}	User wears lipstick.
20	{	User wears a toupee.
21	}	Toupee in an updraft.
22	:-[	User is a vampire.
23	:-E	Bucktoothed vampire.
24	:-F	Bucktoothed vampire with one tooth missing.
25	:-7	User juust made a wry statement.
26	:-*	User just ate something sour.
27	~	User drools.
28	:-~)	User has a cold.
29	:'-(	User is crying.
30	:'-)	User is so happy, s/he is crying.
31	:-@	User is screaming.
32	:-#	User wears braces.
33	:^)	User has a broken nose.
34	:v)	User has a broken nose, but it's the other way.
35	:_)	User's nose is sliding off of his face.
36	:<)	User is from an Ivy League School.
37	:-&	User is tongue tied.
38	=	User is a hosehead.
39	-	User is a punk rocker.
40	-	Real punk rockers don't smile.
41	:=)	User has two noses.
42	+-	User is the Pope or holds some other religious office.
43	`	User shaved one of his eyebrows off this morning.
44	,	Same thing...other side.
45	|-I	User is asleep.
46	|-O	User is yawning/snoring.
47	:-Q	User is a smoker.
48	:-?	User smokes a pipe.
49	O-)	Megaton Man On Patrol!(or else, user is a scuba diver)
50	O	User is an angel (at heart, at least).
51	:-`	User spitting out its chewing tobacco.
52	:-S	User just made an incoherent statement.
53		User is laughing (at you!)
54	:-X	User's lips are sealed.
55	:-C	User is really bummed.
56	<|-)	User is Chinese.
57	<|-(	User is Chinese and doesn't like these kind of jokes.
58	:-/	User is skeptical.
59	C=	User is a chef.
60	@=	User is pro-nuclear war.
61	*<	User is wearing a Santa Claus Hat.
62	:-o	Uh oh!
63	(8-o	It's Mr. Bill!
64	*:o)	And Bozo the Clown!
65	3:]	Pet smiley.
66	3:[	Mean Pet smiley.
67	d8=	Your pet beaver is wearing goggles and a hard hat.
68	E-	User is a Ham radio operator.
69	:-9	User is licking his/her lips.
70	%-6	User is braindead.
71	[	User is wearing a walkman.
72	(:I	User is an egghead.
73	<:-I	User is a dunce.
74	K:P	User is a little kid with a propeller beenie.
75	@	User is wearing a turban.
76	:-0	No Yelling!(Quiet Lab)
77	:-:	Mutant smiley; the invisible smiley.
78	.-)	User only has one eye.
79	,-)	Ditto...but he's winking.
80	X-(	User just died.
81	8	User is a wizard.
82	-=*	User is a TeX wizard.
83	:)	Midget smiley.
84	:]	Gleep...a friendly midget smiley who will gladly be your friend.
85	=)	Variation on a theme...
86	:}	What should we call these? (what?)
87	:)	Happy.
88	:>	What?
89	:@	What?
90	:D	Laughter.
91	:I	Hmmm...
92	:(	Sad.
93	:[	Real Downer.
94	:<	What?
95	:{	What?
96	:O	Yelling.
97	:C	What?
98	:Q	What?
99	:,(	Crying.
100	[]	Hugs and ...
101	:*	Kisses.
102	|I	Asleep.
103	^o	Snoring.
104	C=}>;*{))	A drunk, devilish chef with a toupee in an updraft, a mustache, and a double chin.
105	}:^#})	Updrafted bushy-mustached pointy nosed smiley with a double-chin.
106	~~	Net.flame
107	O |-)	Net.religion
108	8 :-I	Net.unix-wizards
109	X-(	Net.suicide
110	E-:-I	Net.ham-radio
111		ha ha
112	|-)	hee hee
113	|-D	ho ho
114	:->	hey hey
115		boo hoo
116	:-I	hmmm
117	:-O	oops
118		nyahhhh!
119	^_^	Smile
120	^_-	Wink
121	^-^	Satisfied Smile
122	^-~	Wink