To use the smileys you see here at Support:

Step 1:

• Admin > Smileys and Message Icons > Settings tab.
  Base URL to all smiley sets:    http://www.smfboards.com/Smileys/
  Note:  Be sure this url is EXACTLY as above.. no spaces before or after or it will NOT work
  Put a checkmark for :  enable customized smileys
  Click Save

Step 2:

• Click the Smiley Sets tab
  Click New Smiley Set button
  Put  smf in both boxes
  Checkmark both blocks
  Save Changes
  
  NOTE:   If you get this message ignore it, the smileys are already in the directory:
  Unable to import smiley set.  Either the directory is invalid or cannot be accessed.

Step 3:

• Click Current Theme
  Select default smiley set for this theme:   Use the dropdown box and choose smf
  Click Save
  Your smileys will now be in place.   
  You will have these smileys:
  

Step 4:

• For smfforfree.com, smfforfree2.com forums only:
  There are 10 additional smileys you can add:
  
  
  To add them:
  Click the Add Smiley tab
  Make sure it says Using Smiley set smf in the dropdown
  
  Using the second dropdown (that says filename to the right of it) browse thru the smileys to find
  the rest of them. When you find one you want:
  
  Put a code for it:   
  explanation:     code for    is
  

you can put words there
Put a Tooltip or description for it:  (just something to describe it)
Click Save Changes

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IMPORTANT NOTE
For those with a smfforfree3.com, smfforfree4.com, mysmf.com, freesmfhosting.com forum :
You will only be able to install 22 of the smileys and will NOT have these:

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If you need help please post questions here:   http://www.smfsupport.com/support/guides_and_tutorials/guide_help_with_adding_smilies-t3678.0.html

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If for any reason at all you decide to put the smileys back to DEFAULT:

Admin > Smileys and Message Icons

1.  Click the Settings tab.

        Change Default Smiley Set:     Change it to Default.

        Base URL to all smiley sets:   Use http://text.smfforfree.com/Smileys for the base url.
        NOTE   Replace text.smfforfree.com with YOUR forums url.
        Do not leave a space at the end of it when pasting it in.
        Click Save.

2.  Click the Smiley Sets tab.   
        Make sure there is an asterick (*) beside the Default Set.

3.  Click Current Theme:   
        Select default smiley set for this theme:  Choose Default in the dropdown box.   Click Save.

That is all there is to putting them back to default.

Follow the guide, step by step.. make sure not to miss any steps in it.
If you are POSITIVE you have done so and you still see the old smileys try clearing your browsers cache.

When you click on New Smiley Set you will get a box.

Where is says Name type smf  in the box
Where is says URL type smf in the box
Checkmark both of the other options
If you get this message ignore it:
Unable to import smiley set.  Either the directory is invalid or cannot be accessed.

thanks man

I messed up on my smileys! Now I have no smileys!
I told My community that I would fix this, but I can;t!

http://cerdanews.smfforfree2.com/index.php

Start over with the Guide.
Make sure you have done each and every step exactly as written and they will work.

Thanks for this! 

I only get the first 16 SMF smileys (ends with the crying smiley).  I do not get any smiley after that one.