Functionality of Note via CSS?

Is there a way of acheiving the functionality of the 
note element (from the defunct HTML 3.0) using HTML 
3.2 (or 2.0) and CSS?

I can see using a paragraph with a class, but how would 
I specify the accompanying icon using CSS?  (ie. not 
using the IMG HTML element.)

Hey, if we added a pseudo-element .... I could rewrite 
that proposal I did for the lists and HR's.  I looked
in the CSS spec, but I didn't see anything that looked 
like an Icon.