If it can help someone, I had the same problem when I upgraded to JComments latest version.
The problem occured because I copied my old .css template into the new directory. Everything was working fine except for the toolbar. It was not showing as described in this thread.
After some search, i found out that:
In the
previous version, the file was names jc_bbcode.gif
In the
latest version, the file is called jc_bbcode
s.gif
That solved the problem for me!

Keep up the good work!