This is the header page (named top.htm)

This is all that this page actually contains in it.

<!--#include virtual="top.htm"-->
<!--#include virtual="body.htm"-->
<!--#include virtual="bottom.htm"-->

 

This is the body page, includes all the content you would need (named body.htm)

This is the footer page, includes all the copyright and bottom links etc. (named bottom.htm)