Emoticons have been suggested on numerous occasions, we do not know when Khaled is going to incorporate them into mIRC or even IF he will. There is no need to constantly post the same idea, it does not make it anymore likely that Khaled will incorporate a feature into mIRC. It also wastes people's time on this board as they then have to inform the person about all the other threads that have been posted about it.
If you are interested in this feature, you might like to read over these threads to view other's opinions about the pros and cons of these being implemented: 1
(Smileys for mIRC. Please implement) 2
(Graphical 'smilie' support in mIRC)3
(text translation of emotions) 5
(mIRC with Graemlins) 6
(Some Graphics To mIRC Dudes!)
For slightly more advanced users, you may wish to use 3rd party mIRC scripts/DLLs to incorporate emoticons into mIRC. See this thread