Sorry, my bad. I forgot to allow for the width of the logo image which is 225px! The divs with the links only need to be as wide as the text they contain (add a few px to be sure). So with the total width being 960px and the logo being 225px you have a remaining space of 735px with which to play. You have split this as 367 & 368 which is fine but you could easily get away with 300px on each side. I would float both the links first (one left and one right) then insert the image block between the two. The top of the image is referenced to the grey bar so adding a negative top margin will move it up to where you want it.
See if this works:
Code:
<div style="width:960px; height:180px; margin:0px auto;">
<div style="position:absolute; margin-top:90px; height:50px; background:#999;">
<div style="display:block; width:300px; float:left; padding:13px 0px 0px 20px; text-align:left;"><a class="bannerlink" href="/shipping.php">Free Shipping on All Orders!</a></div>
<div style="display:block;width:300px; float:right; padding:13px 20px 0px 0px; text-align:right;"><a class="bannerlink" href="http://gidgetsboutique.com">GidgetsBoutique.com</a></div>
<div style="width:225px; margin:-65px auto 0 auto;"><a href="http://gidgetsboutique.com"><img src="/graphics/logo01.png" alt="Gidget's Boutique"></a></div>
</div>
</div>
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