<span class="comments-link">
<?php comments_popup_link( __( '0 <span class="reply">comments →</span>', 'twentyeleven' ), __( '1 <span class="reply">comment →</span>', 'twentyeleven' ), __( '% <span class="reply">comments →</span>', 'twentyeleven' ) ); ?>
</span>
<span class="comments-link">
<?php comments_popup_link( __( '0 <span class="reply">comments →</span>', 'twentyeleven' ), __( '1 <span class="reply">comment →</span>', 'twentyeleven' ), __( '% <span class="reply">comments →</span>', 'twentyeleven' ) ); ?>
</span>