Try add in red (example of FAQ):
Code:
<!-- DISABLED
<td class="vbmenu_control"><a href="faq.php$session[sessionurl_q]" accesskey="5">$vbphrase[faq]</a></td>
-->
For myself there are codes I want to leave in the templates (for future use or reference) that are disabled and the above is what I do. The red lines must wrap the entire section of code you want to disable. For the example FAQ there isn't a <if> condition tag; but if there is one make sure you wrap the line around the open and close tags.