Within app\design\frontend\default ... \template\catalog\navigation\top.phtml
There is this line of code
<?php echo $this->getChildHtml('topLeftLinks') ?>
I am guessing that this calls ...page\html\top.links.phtml
But how do i populate this list?
This is not a direct answer, but it does show how the links are added in the footer (which is the same way they are added in the header I believe)
This thread has some relevant information as well:
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