Edit in JSFiddle

<input type="checkbox" id="light">
<label for="light">Включить свет</label>
body {
    line-height: 30px;
}

input {
    position: absolute;
    opacity: 0;
}

input + label {
    position: relative;
    padding: 0 0 0 40px;
    cursor: pointer;
    display: inline-block;
}

input + label:before {
    content: '';
    position: absolute;
    top: -2px;
    left: 0;
    width: 30px;
    height: 30px;
    background-image: url(http://www.front-nika.ru/wp-includes/images/checkbox.png);
}

input:checked + label:before {
    background-position: -30px 0;
}