Fair enough. Having a raw template does give you flexibility, but I would personally like to see the tabs & sub-tab links built from and Admin CP interface. You can create/edit/delete tabs and for each tab you specify Anchor text, URL, Permissions, display order, and sub-items. Anchor text would come from the phrase system. Permissions could be Eveyone, logged in, logged out, and User Group-based. You set sub-items the same way with Anchor text, URL, Permissions, and display order. You could also have infinitely nested menus if you wanted too. First level is tabs. Second level is sub-tab links. Additional levels open as menus.