<!DOCTYPE html>
<html>
<head>
<style>p:before {
content: url("smiley.gif");
}
</style>
</head>
<body>
<p>My name is Donald</p>
<p>I live in Ducksburg</p>
<p><b>Note:</b> For the content property to work in IE8, a DOCTYPE must be declared.</p>
</body>
</html>