.menu {
margin:100px 10px 10px 10px;
padding: 0;
list-style: none;
}
.menu li {
padding: 0;
margin: 0 2px;
float: left;
position: relative;
text-align: center;
}
.menu a {
padding: 14px 10px;
display: block;
color: #000000;
width: 144px;
text-decoration: none;
font-weight: bold;
background: url(https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjYR1nuxqK2fGvgRdiyTF4URJJZVnqZ5WQYhKfSCp-mgLebaOBXr2m0qK81ZKgCOPt_6WZ7IlRRySx_x4S2BZDzdjUvc0qsET8QrmxSN3wt7vGnc0fslGFoN90njIduX1GWeVmCGN_AQktB/) no-repeat center center;
}
.menu li em {
background: url(https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjQW0GZTEp_hzdVlzCT5mQ_urJdNDEJDCHhTf80_GIMvrhBPAitMHdV9pq5WhrKrYhuFy_GgBbStTgAejjvc-gPaw_Qf07S56Hkk6JYuIOR2EcuwgnqtUng4SDsAmNBc5uS08CO-Iyzf368/) no-repeat;
width: 180px;
height: 45px;
position: absolute;
top: -85px;
left: -15px;
text-align: center;
padding: 20px 12px 10px;
font-style: normal;
z-index: 2;
display: none;
}

.menu {
margin:100px 10px 10px 10px;
padding: 0;
list-style: none;
}
.menu li {
padding: 0;
margin: 0 2px;
float: left;
position: relative;
text-align: center;
}
.menu a {
padding: 14px 10px;
display: block;
color: #000000;
width: 144px;
text-decoration: none;
font-weight: bold;
background: url(https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjYR1nuxqK2fGvgRdiyTF4URJJZVnqZ5WQYhKfSCp-mgLebaOBXr2m0qK81ZKgCOPt_6WZ7IlRRySx_x4S2BZDzdjUvc0qsET8QrmxSN3wt7vGnc0fslGFoN90njIduX1GWeVmCGN_AQktB/) no-repeat center center;
}
.menu li em {
background: url(https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjQW0GZTEp_hzdVlzCT5mQ_urJdNDEJDCHhTf80_GIMvrhBPAitMHdV9pq5WhrKrYhuFy_GgBbStTgAejjvc-gPaw_Qf07S56Hkk6JYuIOR2EcuwgnqtUng4SDsAmNBc5uS08CO-Iyzf368/) no-repeat;
width: 180px;
height: 45px;
position: absolute;
top: -85px;
left: -15px;
text-align: center;
padding: 20px 12px 10px;
font-style: normal;
z-index: 2;
display: none;
}

.purple {
color: #ffffff;
border: solid 1px #8560a8;
background: #8560a8;
background: -webkit-gradient(linear, left top, left bottom, from(#b6a3c8), to(#8560a8));
background: -moz-linear-gradient(top,  #b6a3c8,  #8560a8);
filter:  progid:DXImageTransform.Microsoft.gradient(startColorstr='#b6a3c8', endColorstr='#8560a8');
}
.purple:hover {
background: #633d87;
background: -webkit-gradient(linear, left top, left bottom, from(#9f8fae), to(#633d87));
background: -moz-linear-gradient(top,  #9f8fae,  #633d87);
filter:  progid:DXImageTransform.Microsoft.gradient(startColorstr='#9f8fae', endColorstr='#633d87');
}
.purple:active {
color: #e6e6e6;
background: -webkit-gradient(linear, left top, left bottom, from(#8560a8), to(#b6a3c8));
background: -moz-linear-gradient(top,  #8560a8,  #b6a3c8);
filter:  progid:DXImageTransform.Microsoft.gradient(startColorstr='#8560a8', endColorstr='#b6a3c8');
}

<ul class="menu">
  <li>
    <a href="URL LINK 1">MENU 1</a>    
    <em>TIPS 1</em>
  </li>
  <li>
    <a href="URL LINK 2">MENU 2</a>
    <em>TIPS 2</em>
  </li>
  <li>
    <a href="URL LINK 3">MENU 3</a>
    <em>TIPS 3</em>
  </li>
</ul>

<ul class="menu">
  <li>
    <a href="URL LINK 1">MENU 1</a>    
    <em>TIPS 1</em>
  </li>
  <li>
    <a href="URL LINK 2">MENU 2</a>
    <em>TIPS 2</em>
  </li>
  <li>
    <a href="URL LINK 3">MENU 3</a>
    <em>TIPS 3</em>
  </li>
</ul>

<script src='http://ajax.googleapis.com/ajax/libs/jquery/1.3.2/jquery.min.js' type='text/javascript'/>

<script src='http://ajax.googleapis.com/ajax/libs/jquery/1.3.2/jquery.min.js' type='text/javascript'/>

<script src='http://ajax.googleapis.com/ajax/libs/jquery/1.3.2/jquery.min.js' type='text/javascript'/>

<script src='http://ajax.googleapis.com/ajax/libs/jquery/1.3.2/jquery.min.js' type='text/javascript'/>