You need create an module which define new helper types.
Step1: config.xml at app/code/local/My/Module/
and it code should be
<?xml version="1.0" encoding="UTF-8"?>
<config>
<modules>
<My_Module>
<version>1.1.0</version>
</My_Module>
</modules>
<global>
<helpers>
<mymodule>
<class>My_Module_Helper</class>
<mymodule>
</helpers>
</global>
</config>
Step2: create Data.php at app/code/local/My/Module/Helper/
class My_Module_Helper_Data extends Mage_Core_Helper_Abstract
{
public function getAboutUsUrl()
{
//you code
}
}
Step3: create My_Module.xml at app/etc/modules/
and code is
<?xml version="1.0" encoding="UTF-8"?>
<config>
<modules>
<My_Module>
<codePool>local</codePool>
<active>true</active>
</My_Module>
</modules>
</config>
Step4: Disable Compiler and clear cache from admin and check y_Module in admin > system > Configuration > .. > Advance
Step5: enable compiler again
Step6: add new link by add below code at layout file at local.xml at app/design/frontend/your_package/your_template/layout/
and put this code
<?xml version="1.0"?>
<layout version="0.1.0">
<default>
<reference name="top.links">
<action method="removeLinkByUrl"><url helper="customer/getAccountUrl" /></action>
<action method="addLink" translate="label title" module="mymodule">
<label>About us</label>
<url helper="mymodule/getAboutUsUrl" />
<title>About us</title>
</action>
</reference>
</default>
</layout>