replace this:
HTML Code:
<div align="left">
<div class="smallfont" align="left">
<!-- Do not remove this copyright notice -->
$vbphrase[powered_by_vbulletin]
<!-- Do not remove this copyright notice -->
</div>
with this
HTML Code:
<!-- This is the first line, right hand side of your footer -->
<div style="float: right;">
<a href="http://Google.com/">Google</a> | <a href="http://www.yahoo.com/">Yahoo</a> | <a href="http://www.vbulletin.org/">vB.org</a>
</div>
<!-- This is the first line, left hand side of your footer -->
<div align="left">
<!-- Do not remove this copyright notice -->
$vbphrase[powered_by_vbulletin]
<!-- Do not remove this copyright notice -->
</div>
<!-- SECOND LINE - (third actually, as the VB copyright phrase goes over 2 lines)-->
<div style="float: right;">2nd Line, Right</div>
<div align="left">2nd Line, Left</div>
<!-- THIRD LINE -->
<div style="float: right;">3rd Line, Right</div>
<div align="left">3rd Line, Left</div>
and replace the text links etc as you want ....