How to create this horizontal menu with dropdown? [closed]

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How to do something like this?

pic http://img202.imageshack.us/img202/6295/menupmm.png

Any tutorial online?

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Nested ul's.

The dropdown affect can be created with pure CSS by doing something like:

ul.toplevel li ul.secondlevel
{
   display:none;
}

ul.toplevel li:hover ul.secondlevel
{
   display:block;
}