5
Here is the relevant part of my theme.html:
<td><span style="float: left; width: 60px;"><img name="toggle" src="<{$xoops_imageurl}>toggle1.gif" width="60" height="34" border="0" alt="Hide/show left column" class="pointer" onclick="toggleDisplay('leftcolumn','block','none')"></span></td>
<td valign="middle">
<div align="right"><a href="#">Home</a></div>
</td>
<td valign="middle">
<div align="right"><a href="#">Articles</a></div>
</td>
<td valign="middle">
<div align="right"><a href="#">Tutorials</a></div>
</td>
<td valign="middle">
<div align="right"><a href="#">Forum</a></div>
</td>
The # needs to be changed to your url.
HTH.