<table border="0" cellpadding="0" cellspacing="0" width="100%">   
<tr>   
<td valign="top" width="100%" style="padding:0 5px;">   
$BODY$   
</td>   
<div style="float:right; position:relative; width:120px; height:14px; padding-right:3px; margin:3px 1px 10px 0;"><a id="hide-but" style="position:absolute;" class="hide-block" href="javascript://" onclick="$('#r-colonka, #hide-but').fadeOut('slow'); $('#show-but').fadeIn('slow');"></a><a id="show-but" class="show-block" style="display:block; position:absolute;" href="javascript://" onclick="$('#r-colonka, #hide-but').fadeIn('slow'); $('#show-but').fadeOut('slow');"></a></div>   
<td style="display:none;" id="r-colonka" class="right-conolka" valign="top" width="203">   
$GLOBAL_DRIGHTER$   
</td>   
</tr></table>

Теперь в CSS:  

Code
/* Show/Hide Block */   
a.hide-block, a.hide-block:visited {display:block; float:left; height:20px; width:120px; background:url('http://webo4ka.ru/Ucoz2/Hide_Block_forum.png') no-repeat;}   
a.hide-block:hover, a.hide-block:active {background-position:0 -20px;}   

a.show-block, a.show-block:visited {display:block; float:left; height:20px; width:120px; background:url('http://webo4ka.ru/Ucoz2/Hide_Block_forum.png') no-repeat; background-position:0 -40px;}   
a.show-block:hover, a.show-block:active {background-position:0 -60px;}   

td.right-conolka {padding:0; margin:0; text-align:left;}   
td.left-conolka {padding:0px 8px 0px 0px; margin:0;}   
/* --------------- */