assume-xml-procins: false

Hover over either of the above menus and they should drop down.

This example uses embedded lists for menu options. It is about as simple as I can make it. The top level menus (Search and Help) each have two tiny pieces of javascript attached to them. The code is:
All the rest is pure CSS. It works in IE and Mozilla based browsers. I have not tested it in any other browsers.

Feel free to use this as you wish. Everything you need (including the CSS) is in this file. Just view source to see it. Or save it to disk and pull it up in your favorite editor.
Just as a side plug, I currently favor Crimson Editor (http://www.crimsoneditor.com/) for editing code and TSW WebCoder or TSW WebPad (http://www.tsware.net) for web page layout. Firefox is my browser of choice.

Get Firefox