no, no commenting them out, its a replace lol...

You could do:
Code
#			// Registered Links
#			if ($user['USER_MEMBERSHIP_LEVEL'] == "Administrator" || $user['USER_MEMBERSHIP_LEVEL'] == "Moderator") {
#				// Add CP link
#				$cp_link = 1;
#			} // end if	
			// Registered Links
			if ($user['USER_MEMBERSHIP_LEVEL'] == "Administrator") {
				// Add CP link
				$cp_link = 1;
			} // end if

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