This is the Proticons icon set, I found it here: http://www.kde-look.org/content/show.php/Proticons+for+Kopete?content=53698

If you want to edit smiles:
1) # unzip proticons.jisp -d proticons
2) edit proticons/icondef.xml or other files
3) # rm proticons.jisp
4) # cd proticons; zip ../proticons.jisp *