Дерево

<style type="text/css">
    .treeview { padding: 0; clear: both; font-family: Arial, sans-serif; width: 100%; }
    .treeview * { font-size: 100.1%; }
    .treeview ul
    {
        overflow: hidden; width: 100%; margin: 0; padding: 0 0 1.5em 0;
        list-style-type: none;
    }
    .treeview ul ul { overflow: visible; width: auto; margin: 0 0 0 0; padding: 0 0 0 0.75em; }
    /* класс для ul после которых нет li в родительских ветках */
    .treeview ul.l { border-left: 1px solid; margin-left: -1px; }
    .treeview li.cl ul { display: none; }
    .treeview li { margin: 0; padding: 0; }
    .treeview li li { margin: 0 0 0 0.5em; border-left: 1px dotted; padding: 0; }
    .treeview li div { position: relative; height: 1.5em; min-height: 16px; //height: 1.3em; }
    .treeview li li div { border-bottom: 1px dotted; }
    .treeview li p
    {
        position: absolute; z-index: 1; top: 0.8em; //top: 0.65em; left: 1.75em;
        width: 100%; margin: 0; border-bottom: 1px dashed; padding: 0;
    }
    .treeview a { padding: 0.1em 0.2em; white-space: nowrap; //height: 1px; }
    .treeview img.i
    {
        border-right: 2px solid; border-bottom: 0.5em solid;
        margin-bottom: -0.5em; vertical-align: middle;
    }
    .treeview a.sc
    {
        position: absolute; top: 0.06em;
        margin-left: -1em; padding: 0; text-decoration: none;
    }

    /* colors */
    .treeview li p,
    .treeview img.i,
    .treeview .sc
    { background: #f5f5ea; }
    .treeview ul.l,
    .treeview li p,
    .treeview img.i
    { border-color: #f5f5ea; }
    .treeview ul li li,
    .treeview ul li li div
    { border-color: #999999; }
    .treeview a,
    .treeview a.sc,
    .treeview a.sc:hover
    { color: #000000; }
    .treeview a:hover
    { color: #cc0000; }
</style>
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<div class="treeview">
    <ul>
        <li>
            <div><p><a href="#" class="sc" onclick="return UnHide(this)">&#9660;</a>
                <a href="#">Programs</a></p></div>
            <ul>
                <li class="cl">
                    <div>
                        <p>
                            <a href="#" class="sc" onclick="return UnHide(this)">&#9658;</a>
                            <a href="#">Adobe CS2</a>
                        </p>
                    </div>
                    <ul>
                        <li>
                            <div>
                                <p>
                                    <a href="#"><img src="i-photoshop.gif" class="i" />Photoshop</a>
                                </p>
                            </div>
                        </li>
                        <li>
                            <div>
                                <p>
                                    <a href="#"><img src="i-illustrator.gif" class="i" />Illustrator</a>
                                </p>
                            </div>
                        </li>
                        <li>
                            <div>
                                <p>
                                    <a href="#"><img src="i-indesign.gif" class="i" />InDesign</a>
                                </p>
                            </div>
                        </li>
                    </ul>
                </li>
                <li class="cl">
                    <div>
                        <p>
                            <a href="#" class="sc" onclick="return UnHide(this)">&#9658;</a>
                            <a href="#">Microsoft Office</a>
                        </p>
                    </div>
                    <ul>
                        <li>
                            <div>
                                <p>
                                    <a href="#"><img src="i-word.gif" class="i" />Word</a>
                                </p>
                            </div>
                        </li>
                        <li>
                            <div>
                                <p>
                                    <a href="#"><img src="i-excel.gif" class="i" />Excel</a>
                                </p>
                            </div>
                        </li>
                    </ul>
                </li>
                <li>
                    <div>
                        <p>
                            <a href="#"><img src="i-explorer.gif" class="i" />Internet Explorer</a>
                        </p>
                    </div>
                </li>
                <li>
                    <div>
                        <p>
                            <a href="#"><img src="i-firefox.gif" class="i" />Mozilla Firefox</a>
                        </p>
                    </div>
                </li>
                <li>
                    <div>
                        <p>
                            <a href="#"><img src="i-opera.gif" class="i" />Opera</a>
                        </p>
                    </div>
                </li>
            </ul>
        </li>
    </ul>
</div>