$file = "1.txt"

$fc = get-content -raw $file

$i = 0
while ($fc -match '(?s)(<smilie .*?</smilie>)(.*)')
{
    $i++
    $s += $matches[1] -replace "ac",("ac" + [string] $i)
    $fc = $matches[2]
}
$s + $fc | out-file $file
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@echo off
setlocal enabledelayedexpansion
for /f "delims=" %%a in (test.txt) do (
set "str=%%a"
if not "!str:<smilie smilie=!"=="!str!" set /a n+=1
for %%i in (!n!) do set "str=!str:/ac=/ac%%i!"&echo,!str!
)
pause
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