1. Log in to your Blogger and Go to Design >> Edit HTML
2.First of all download your full template.because if you make some wrong
you can recover it.
3. Put checked marked in Expand Widget Templates
4.Find this tag by using Ctrl+F ]]></b:skin>
5. Before above tag,paste below tag
#comments-button {
width : 48px;
height : 48px;
background :
url(https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiifg_pVdtM-Ar-I4jCN5miykdYwIegYAH7SsNnyZe-d-HgzjtPTDqZkiG0xNV4ktJsHM06WChlltR0-iIxV5LKhobORyiB81dUgRdlgXl7IJHvBSU5a3tnxkP6t-IDW84Egtl6JDHLs64e/s200/comment-counter-bubble.png)
no-repeat;
float : right;
font-size : 18px;
margin-top : -15px;
margin-right : 2px;
text-align : center;
padding-top:10px;
}
6.After try to find this code.all template are not like same.try to find line one by one.
<b:includable id='post' var='post'>
<div class='post hentry uncustomized-post-template'>
<a expr:name='data:post.id'/>
<b:if cond='data:post.title'>
<h3 class='post-title entry-title'>
7. Paste below code after found above code.
<b:if cond='data:post.allowComments'>
<a
class='comments-button' expr:href='data:post.addCommentUrl'
expr:onclick='data:post.addCommentOnclick'><data:post.numComments/></a>
</b:if>
8.Now click Preview and click save template. you are done.