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<reference name="top.links">
    <action method="addLink" translate="label title">
        <label>My Link</label>
        <url>path/to/page</url>
        <title>My link tooltip</title>
        <prepare>true</prepare>
        <urlParams/>
        <position>150</position>
        <liParams>id="my-custom-id"</liParams>
    </action>
</reference>