Here, spiffed it up a bit, added the icon and border to more resemble a real post.
The added br tag will give all the posts more spacing between each post, but it will also break the ad off from the post.
<br />
<!-- START ADSENSE REVENUE -->
<if condition="THIS_SCRIPT == 'showthread'AND ($post[postid] == $GLOBALS['qrlastpostid']) AND (!in_array($forum[forumid], array(2,6,7)))">
<table id="post$post[postid]" class="tborder" cellpadding="$stylevar[cellpadding]" cellspacing="0" border="0" width="100%" align="center">
<tr valign="top">
<td class="alt2" width="175" style="border: $stylevar[cellspacing]px solid $stylevar[tborder_bgcolor]; border-top: 0px; border-bottom: 0px" width="175">
<div id="postmenu_$post[postid]">
<if condition="$show['profile']">
<a class="bigusername" href="#">Focused.ORG</a>
<else />
Focused.ORG
</if>
<br><br><script type="text/javascript"><!--
google_ad_client = "YOUR ADSENSE ID HERE!";
google_ad_width = 125;
google_ad_height = 125;
google_ad_format = "125x125_as_rimg";
google_cpa_choice = "CAAQ8OCIlAIaCP1TkEVpn_IYKITHrYMB";
google_ad_channel = "";
//--></script>
<script type="text/javascript" src="http://pagead2.googlesyndication.com/pagead/show_ads.js">
</script>
</div>
</td>
<if condition="$show['moderated']">
<td class="alt2" id="">
<else />
<td class="alt1" id="">
</if>
<if condition="$show['messageicon'] OR $post['title']">
<div class="smallfont">
<img class="inlineimg" src="images/icons/icon1.gif" alt="GoogleAds" border="0" />
<if condition="$post['title']"><strong>Sponsored links</strong></if>
</div>
<hr size="1" style="color:$stylevar[tborder_bgcolor]" />
</if>
<!-- message -->
<div id="post_message_$post[postid]">
<if condition="$show['spacer']">
</if>
<div align="left">
<script type="text/javascript"><!--
google_ad_client = "YOUR ADSENSE ID GOES HERE!";
google_ad_width = 336;
google_ad_height = 280;
google_ad_format = "336x280_as";
google_ad_type = "text_image";
google_ad_channel ="";
google_color_border = "D0DFE4";
google_color_bg = "E2ECEF";
google_color_link = "85868F";
google_color_text = "85868F";
google_color_url = "85868F";
//--></script>
<script type="text/javascript"
src="http://pagead2.googlesyndication.com/pagead/show_ads.js">
</script>
</div>
<if condition="$show['spacer']">
</if>
</div>
<!-- / message -->
</td>
</tr>
</table><br>
<!-- / post $post[postid] popup menu -->
</div>
</if>