Styling the MOSS horizontal navigation menu

When you want to create a custom theme for a SharePoint site the top navigation menu is an important part of the design. Using the out of the box themes you can change the colors but if you really want it to look like a non-SharePoint menu it will take some work. In the standard sharepoint masterpage you will see the following code that defines the horizontal navigation. If you are not familiar with styling ASP server controls it can be somewhat confusing.