Tabs links appear after the top-links and can be anything from a home page link to direct links to special offers or featured categories.
They follow the links conventions however the <li>s have the class name .xxx-tab-link where xxx is the name of the link in lowercase with the spaces and punctuation replaced by hyphens.
You can create a dropdown menu by using javascript to copy and write out the category list as a sub menu of a tabs list item. Hints and examples will be added when requested.