[pia]

No problem,

In customer/main/subcategories.tpl I have the following:

{if $active_modules.Bestsellers ne "" and $config.Bestsellers.bestsellers_menu ne "Y"}
<p />
{include file="modules/Bestsellers/bestsellers.tpl"}
{/if}
<p />
{if $active_modules.Special_Offers}
{include file="modules/Special_Offers/customer/category_offers_short_list.tpl"}
{/if}
{if ($navigation_page eq "")||($navigation_page eq "1")}{$current_category.description}<p />{/if}
{capture name=dialog}
{assign var="tmp" value="0"}
{foreach from=$subcategories item=c key=catid}
{if $c.category}{assign var="tmp" value="1"}{/if}
{/foreach}
{if $subcategories}
<table   width="100%">
{assign var="count_per_row" value=3}

{math equation="floor(100/x)" x=$count_per_row assign="width"}
{assign var="count" value=0}

{foreach from=$subcategories item=c key=catid}

        {if $count is div by $count_per_row}
            <tr>
            {assign var="count" value=0}
        {/if}

        <td align=center valign=top>
<div class="subcatrow">
        <table border=0 class="subcatstyle" cellspacing="0">
            <tr>
                <td align="center" valign="top" ><a href="home.php?cat={$catid}" class="VertMenuItems">
                {if $c.icon_url ne ""}<img src="{$c.icon_url}" width=120>
                {else}
                <img src="image.php?type=C&id=0&ts=" width=105>                
                {/if}</a></td>
            </tr>
            <tr>
                <td align="center"><font class="CategoriesList"><a href="home.php?cat={$catid}" class="VertMenuItems">{$c.category}</a></font></td>
            </tr> 
            {*<tr>
                <td align=center>{$c.description}</td>
            <tr>*}

        </table>
</div>
        </td>

        {capture name=prod_index}
            {math equation="index+x+1" index=$count x=$count_per_row}
        {/capture}
        
        {if $smarty.capture.prod_index is div by $count_per_row}
            </tr>
        {/if}
        {math equation="x+1" x=$count assign="count" }

{/foreach}

    {if $count lt $count_per_row}
    {section name=rest_cells loop=$count_per_row start=$count}
        <td class="SectionBox">&nbsp;</td>
    {/section}
    {/if}
</tr>
 
</table>
{/if}
{if $tmp and $products ne "" }
<br clear="left" />
<hr size="1" noshade="noshade" />
{/if}
{if $products}
{if $sort_fields}
<div align="right">{include file="main/search_sort_by.tpl" sort_fields=$sort_fields selected=$search_prefilled.sort_field direction=$search_prefilled.sort_direction url="home.php?cat=`$cat`&"}</div>
{/if}
{if $total_pages gt 2}
<br />
{ include file="customer/main/navigation.tpl" }
{/if}
<hr size="1" width="100%" />
{include file="customer/main/products.tpl" products=$products}
{/if}
{if $products eq "" and $tmp eq "0"}
{$lng.txt_no_products_in_cat}
{/if}
{/capture}
{include file="dialog.tpl" title=$current_category.category content=$smarty.capture.dialog extra='width="100%"'}
{if $products eq ""}
{if $f_products ne ""}
<p />
{include file="customer/main/featured.tpl"}
{/if}
{/if}
{ include file="customer/main/navigation.tpl" }  

Then, in your skin1/main.css I have the following style code that you can change and add to as fits your design:

[code]/* pia's subcat styles */
table.subcatstyle {
width: 150px; margin-right: 30px; margin-bottom: 10px;
}

.subcatrow {
height: 175px;
border: 1px solid #cccccc;
text-align: center;
padding-left: 15px;
vertical-align: middle;
}
/* end subcatstyles */

You can see what it looks like in the screen shot:

I hope that helps

oh and ps... the sub cat image works for my css if its no bigger than 150 x 150 ish