Clickable Image Link in Comment Module

I would like to use a clickable image instead of the standard "Add new comment" text to call the comment reply form.

Is it possible to modify this portion of the comment module to use the file misc/image.jpg?

if ($node->comment == COMMENT_NODE_READ_WRITE) {
if (user_access('post comments')) {
$links['comment_add'] = array(
'title' => t('Add new comment'),
'href' => "comment/reply/$node->nid",
'attributes' => array('title' => t('Add a new comment to this page.')),
'fragment' => 'comment-form'
);
}