<form id="commentform" method="post" action="">
<p class="input"><label for="author">姓 名</label><input type="text" aria-required="true" tabindex="1" size="12" value="" id="author" name="author"></p>
<p class="input">
<label for="email">邮 件</label><input type="text" aria-required="true" tabindex="2" size="12" value="" id="email" name="email"></p>
<p><input type="submit" value="提交评论" tabindex="5" id="submit" name="submit"></p>
</form>

#commentform{
font-size:12px;
}
#commentform label{width:55px;height:24px;display:block;float:left;background:url(label.png) no-repeat left top;line-height:22px;color:#999;padding-left:18px;}
* html #commentform label{float:none;display:inline;padding:5px 15px 10px 18px;margin-right:10px;vertical-align:middle;}
#commentform input{height:20px;width:220px;border:1px solid #EEE;padding:4px 4px 0 4px;}
#commentform p.input:hover label,#commentform p.input:active label,#commentform p.input:focus label{
background:url(label.png) no-repeat left -40px;color:#000;
}
#commentform input#submit{width:82px;height:24px;background:url(submit.png) no-repeat left top;margin-left:73px;color:#999;border:0 none;line-height:100%;display:block;padding:0;cursor:pointer;}
#commentform input#submit:hover,#commentform input#submit:active,#commentform input#submit:focus{background:url(submit.png) no-repeat left bottom;color:#000;}