My preference is to place both of these inside of a parent div as follows:
<div id="container">
<a id="lnkUsers" href="#">Users</a>
<div id="dvUsers" style="display: none;">
<!-- user content... -->
</div>
</div>
The CSS for these elements would be:
#container{
/* ensure that #dvUsers is positioned relatively to this element */
position: relative;
}
#dvUsers{
position: absolute;
/* this value should be based on the font-size of #lnkUsers */
top: 30px;
left: -10px;
}
This ensures that the div is positioned correctly relative to the link. (For the sake of this question I am assuming the parent div is either "text-align: left" or floated)
The javascript would look something like this:
$(function(){
$('#lnkUsers').click(function(){
$('#dvUsers').slideToggle();
});
});