<%= %>
<%= div_for tag do -%>
<%=   tag.name -%>
<%  end -%>

<%= %>
<%= div_for tag do -%>
<%    if tag.kind_of? Tag -%>
<%=     link_to(tag.name, {:controller => :pictures.to_s,
            :action => :index.to_s, :tag => tag.name}) -%>
<%    else -%>
<%=     tag -%>
<%    end -%>
<%  end -%>

Add link to pictures tag partial.
Add link to pictures tag partial.
