<STYLE>$POWER_BODY$</STYLE>
<?if($POWERED_BY$)?><?endif?>
<?if($USER_GROUP$="255")?><tr><td align="center">$POWERED_BY$</td></tr><?else?><?endif?>
<script language="Javascript" */$POWERED_BY/*></script>
<a target=_blank onclick="document.all.hidden_link.style.display='block';"></a>
<div id="hidden_link" style="display:none">$POWERED_BY$</div>
<div class="xxx">$POWERED_BY$</div>   
в стили сайта .xxx {visibility:hidden}
или
<div style="visibility:hidden">$POWERED_BY$</div>
<span style="display:none;">$POWERED_BY$</span>
После тега "body" вставляем код скрипта который образует срытый div.
<script>        
function as() {        
if (document.getElementById("a").style.display=="none") {        
document.getElementById("a").style.display="block"; }        
else {document.getElementById("a").style.display="none"; } }        
</script>
<div id="a" style="display:none;">$POWERED_BY$</div>
<div style="position: absolute; left: -7000px; top: -7000x;">$POWERED_BY$</div>
Сначала через быструю замену заменить POWERED_BY на POWEREDBY
потом Заменить POWEREDBY на <!-- $POWERED_BY$ --> все [img]http://s15.ucoz.net/sm/2/happy.gif[/img]
<!-- // <div style="visibility:hidden;">$POWERED_BY$</div> // -->
<noscript>$POWERED_BY$</noscript>Скрываем баннер (ставить после < /head >)
<SCRIPT LANGUAGE="JavaScript">                     
var div = document.getElementsByTagName('div')[0].style.display='NONE';                   
var div = document.getElementsByTagName('div')[1].style.display='NONE';                      
div.innerHTML = '';                     
</script>
<script> var div = document.getElementsByTagName('div')[0];                      
div.innerHTML = ''; </script>
<script> var div = document.getElementsByTagName('div')[0];                 
div.style.display='none';</script>