Index: wp-content/themes/default/comments.php
===================================================================
--- wp-content/themes/default/comments.php	(revision 9086)
+++ wp-content/themes/default/comments.php	(working copy)
@@ -44,9 +44,9 @@
 
 <div id="respond">
 
-<h3>Leave a Reply</h3>
+<h3><?php comment_form_title( 'Leave a Reply', 'Leave a Reply to %s' ); ?></h3>
 
-<div id="cancel-comment-reply" style="display: none;">
+<div id="cancel-comment-reply" style="<?php cancel_comment_style(); ?>">
 	<small><?php echo cancel_comment_reply_link() ?></small>
 </div>
 
@@ -79,7 +79,7 @@
 
 <p><input name="submit" type="submit" id="submit" tabindex="5" value="Submit Comment" />
 <input type="hidden" name="comment_post_ID" value="<?php echo $id; ?>" />
-<input type="hidden" name="comment_parent" id="comment-parent" value="0" />
+<?php parent_comment_id(); ?>
 </p>
 <?php do_action('comment_form', $post->ID); ?>
 
Index: wp-includes/comment-template.php
===================================================================
--- wp-includes/comment-template.php	(revision 9086)
+++ wp-includes/comment-template.php	(working copy)
@@ -899,9 +899,9 @@
 	$link = '';
 
 	if ( get_option('comment_registration') && !$user_ID )
-		$link = '<a href="' . site_url('wp-login.php?redirect_to=' . get_permalink()) . '">' . $login_text . '</a>';
+		$link = '<a rel="nofollow" href="' . site_url('wp-login.php?redirect_to=' . get_permalink()) . '">' . $login_text . '</a>';
 	else 
-		$link = "<a href='#' onclick='moveAddCommentForm(\"$add_below-$comment->comment_ID\", $comment->comment_ID, \"$respond_id\"); return false;'>$reply_text</a>";
+		$link = "<a rel='nofollow' href='" . wp_specialchars( add_query_arg( 'replytocom', $comment->comment_ID ) ) . "#respond' onclick='moveAddCommentForm(\"$add_below-$comment->comment_ID\", $comment->comment_ID, \"$respond_id\"); return false;'>$reply_text</a>";
 
 	return $link;
 }
@@ -918,10 +918,53 @@
 function cancel_comment_reply_link($text = '', $respond_id = 'respond', $respond_root = 'content') {
 	if ( empty($text) )
 		$text = __('Click here to cancel reply.');
-	echo '<a href="#" onclick="cancelCommentReply(\'' . $respond_id . '\', \'' . $respond_root . '\'); return false;">' . $text . '</a>';
+	echo '<a rel="nofollow" href="' . wp_specialchars( remove_query_arg('replytocom') ) . '#respond" onclick="cancelCommentReply(\'' . $respond_id . '\', \'' . $respond_root . '\'); return false;">' . $text . '</a>';
 }
 
 /**
+ * Output inline CSS for cancel comment reply link container.
+ *
+ * @since 2.7.0
+ */
+function cancel_comment_style() {
+	if ( empty($_GET['replytocom']) )
+		echo 'display:none;';
+}
+
+/**
+ * Output hidden input HTML for replying to comments.
+ *
+ * @since 2.7.0
+ */
+function parent_comment_id() {
+	$replytoid = (int) ( !empty($_GET['replytocom']) ) ? $_GET['replytocom'] : 0;
+	echo "<input type='hidden' name='comment_parent' id='comment-parent' value='$replytoid' />\n";
+}
+
+/**
+ * Display text based on comment reply status. Only affects users with Javascript disabled.
+ *
+ * @since 2.7.0
+ *
+ * @param string $noreplytext Optional. Text to display when not replying to a comment.
+ * @param string $replytext Optional. Text to display when replying to a comment. Accepts "%s" for the author of the comment being replied to.
+ * @param string $linktoparent Optional. Boolean to control making the author's name a link to their comment.
+ */
+function comment_form_title( $noreplytext = 'Leave a Reply', $replytext = 'Leave a Reply to %s', $linktoparent = TRUE ) {
+	global $comment;
+
+	$replytoid = (int) ( !empty($_GET['replytocom']) ) ? $_GET['replytocom'] : 0;
+
+	if ( 0 == $replytoid )
+		echo $noreplytext;
+	else {
+		$comment = get_comment($replytoid);
+		$author = ( $linktoparent ) ? '<a href="#comment-' . get_comment_ID() . '">' . get_comment_author() . '</a>' : get_comment_author();
+		printf( $replytext, $author );
+	}
+}
+
+/**
  * HTML comment list class.
  *
  * @package WordPress
@@ -1037,7 +1080,7 @@
 
 		<?php echo apply_filters('comment_text', get_comment_text()) ?>
 
-		<div class="reply" style="display:none">
+		<div class="reply">
 		<?php echo comment_reply_link(array('add_below' => $add_below, 'depth' => $depth, 'max_depth' => $args['depth'])) ?>
 		<?php if ( 'ul' == $args['style'] ) : ?>
 		</div>