Footer links - menu, UL or text What is the best way to enter footer links (horizontally)? I was thinking a Menu would be best but this causes limitations around what content goes in the links (eg. cannot have images or non hyperlinked text). While looking at another drupal site I noticed that the footer links are just regular content (not even in a list) ...

What is the best way? And how would you go about deciding how to do it?
Instead of seeing the footer as a single entity you can consider it as different blocks of which the links would be a part. 

So you would have a region defined as footer and add blocks to that region. One block would be the menu and could have another for the static text and may be another one for the images. and arrange the same in the order you want. 

In this way the links would be managed through the menu and the rest of the things through the respective blocks.

If you are sure that the content is going to be static through out the site then it would be better to put the same in the page.tpl file.