You can set the ImageUrl and ExpandedImageUrl properties to the URL of images that will show before the item text in a dropdownlist structure.
@using Trirand.Web.Mvc

<!DOCTYPE html>
<html lang="en-us">
    <meta charset="utf-8">
    <title>jqDropDownList for ASP.NET MVC - DropDown Header</title>    
    <script src="~/Scripts/jquery-3.2.1.min.js" type="text/javascript"></script>
    <!-- The jqTreeView client-side javascript -->
    <script src="~/Scripts/trirand/jquery.jqDropDownList.min.js" type="text/javascript"></script>
    <!-- The jQuery UI theme that will be used by the grid. -->
    <link rel="stylesheet" type="text/css" href="" />
    <!-- The jQuery UI theme extension jqTreeView needs -->
    <link rel="stylesheet" type="text/css" href="~/Content/themes/ui.jqDropDownList.css" />
                new JQDropDownList
                    Height = 200,
                    Width = 150,
                    Items = new List<JQListItem>
                        new JQListItem { 
                            Text = "One", 
                            Value = "One",
                            ImageUrl = "/content/images/folder.png"
                        new JQListItem 
                            Text = "Two", 
                            Value = "Two",
                            ImageUrl = "/content/images/folder-open.png"
                        new JQListItem 
                            Text = "Three", 
                            Value = "Three",
                            ImageUrl = "/content/images/document.png"
                }, "dropdownlist"))
    <br /><br /><br />
    <br /><br /><br />        
using System;
using System.Collections.Generic;
using System.Linq;
using System.Web;
using System.Web.Mvc;

namespace MVCDemo.Controllers.DropDownList
    public partial class DropDownListController : Controller
        public ActionResult TextAndImages()
            return View();
Switch theme:

Theming is based on the very popular jQuery ThemeRoller standard. This is the same theming mechanism used by jQuery UI and is now a de-facto standard for jQuery based components. The benefits of using ThemeRoller are huge. We can offer a big set of ready to use themes created by professional designers, including Windows-like themes (Redmond), Apple-like theme (Cupertino), etc. In addition to that any jQuery UI controls on the same page will pick the same theme.

Last, but not least, you can always roll your own ThemeRoller theme, using the superb Theme Editor

To use a theme, simply reference 2 Css files in your Html <head> section - the ThemeRoller theme you wish to use, and the jqGrid own ThemeRoller Css file. For example (Redmond theme):

<link rel="stylesheet" type="text/css" media="screen" href="/themes/redmond/jquery-ui-1.8.2.custom.css" />
<link rel="stylesheet" type="text/css" media="screen" href="/themes/ui.jqgrid.css" />