Something like this
Code:
<!--Division links-->
<div id="links"><img src="logo_front.jpg" alt="" align="left" width="137" border="0" height="89">
<object classid="clsid:D27CDB6E-AE6D-11cf-96B8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=6,0,79,0" id="Movie6a" width="641" height="92">
<param name="movie" value="Movie6a.swf">
<param name="bgcolor" value="#FFFFFF">
<param name="quality" value="high">
<param name="allowscriptaccess" value="samedomain">
<embed type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" name="Movie6a" src="Movie6a.swf" bgcolor="#FFFFFF" quality="high" swliveconnect="true" allowscriptaccess="samedomain" width="641" height="92">
<noembed>
</noembed>
</object></div>
<!--Division heading-->
<div id="heading">
<!--Division heading Maroon COLUMN-->
<div id="heading-maroon"></div>
<!--Division main-->
</div>
<div id="main">
<!--Division main LEFT COLUMN-->
<div id="main-left">
<div class="suckerdiv">
<ul id="suckertree1">
<li><a href="services.html">Services</a>
<ul><li><a href="environmental_services.html">Environmental</a></li>
<li><a href="#">Transportation</a></li>
<li><a href="#">Surveys/Development</a></li>
<li><a href="#">Drainage/Storm Water</a></li>
<li><a href="#">Recreation</a></li>
<li><a href="#">Local Government Services</a></li>
<li><a href="#">Water/Wastewater Operations</a></li>
<li><a href="#">Animal Facilities</a></li></ul>
</li>
<li><a href="#">Projects</a></li>
<li><a href="#">Award Projects</a>
<ul>
<li><a href="#">Engineer Reports</a></li>
<li><a href="#">Item</a></li>
</ul>
</li>
<li><a href="#">Newsletter</a></li>
<li><a href="#">About</a>
<ul>
<li><a href="#">item</a></li>
<li><a href="#">Folder 2.1</a>
<ul>
<li><a href="#">item</a></li>
<li><a href="#">Sub Item 2.1.2</a></li>
<li><a href="#">Sub Item 2.1.3</a></li>
<li><a href="#">Sub Item 2.1.4</a></li>
</ul>
</li>
</ul>
</li>
<ul><li><a href="#">Contact</a></li>
</ul>
<ul>
<li><a href="#">Home</a></li>
</ul>
</ul></div>
<script type="text/javascript">
document.write('<iframe name="menu" src="menu.html" style="position:absolute;left:-500px;display:none;width:0px;height:0px" frameborder="0"></iframe>');
function extractMenuFromIframe(){
document.body.innerHTML+=frames['menu'].document.body.innerHTML}
window.onload=extractMenuFromIframe;
</script><iframe name="menu" src="menu.html" style="position: absolute; left: -500px; display: none; width: 0px; height: 0px;" frameborder="0"></iframe>
<p></p></div>
<!--Division main CENTER COLUMN-->
<div id="main-middle"><p class="main">Kuehl and Payer, Ltd. established in 1983 provide solutions to problems for Northwest Iowa residents, businesses, agricultural businesses, industries, and governments in various professional disciplines. With offices in Storm Lake, Algona, and Sac City and a staff of 38 professionals and technicians, we provide surveying, engineering, environmental, recreational, and management assistance to our diverse clientele.</p>
<p class="main">Animal waste facilities, transportation (streets, highways, bridges, and airport facilities), water and wastewater operations, agricultural and urban drainage, recreational facilities (aquatic parks, ball fields, skateboard parks, trails, etc.), boundary and ALTA surveys are all design services that are available to the clients of Kuehl and Payer, Ltd. Management and various governmental consulting services are additional services provided by our staff members.</p>
<p class="main">Our specialized services for rural and urban clients are tempered with a sensitivity built from our extensive rural experience and individual backgrounds. This experience, background, technological proficiency, comprehensive insight, and community knowledge all enables Kuehl and Payer, Ltd. to build trust and lasting relations with our communities and clients.</p><br>
<br>
<div id="footer"></div><br>
</body>
<p></p>
<h2>Scroll Bar</h2>
<p>The scroll bar on this division only initiates if you exceed the amount of content that the fixed height allows. To remove it increase the height of the division or reduce the amount of content.</p>
<br><br>
</div>
<!--Division main RIGHT COLUMN-->
<div id="main-right"><h2>Sidebar</h2>
<p>Sidebars can be used for many purposes.</p>
</div>
</div>
<!--Division footer-->
<div id="footer"><address>Copyright © 2009 - yourdomain.com - All Rights Reserved</address></div>
<p></p>
This is from generated source so if your using server side or javascript (i don't think you are) it won't be the same.
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