panel.htc
<PUBLIC:PROPERTY NAME="ImagesSrc" />
<PUBLIC:PROPERTY NAME="PanelCaption" />
<PUBLIC:ATTACH   EVENT="ondocumentready"  HANDLER="DoInit"       />
<PUBLIC:ATTACH   EVENT="onclick"  HANDLER="load" />
<SCRIPT LANGUAGE="jscript">
window.Panel=new Array();
function DoInit(){
 if (!element.document.getElementById("oPanelHeader")){
  initHTML='<table height="31" cellSpacing="0" id="oPanelHeader" cellPadding="0" width="98%" border="0" align="center" >'+
    '<tr>'+
    ' <td class="plTitleSpace" width="1%" height="31"> </td>'+
    ' <td class="plTitleSelect" width="15%" height="31" isTitle="true">'+
    '  <table style="FONT-SIZE: 12px" height="25">'+
    '   <tr>'+
    '    <td><IMG height="18" src="'+ImagesSrc+'" width="18"></td>'+
    '    <td vAlign="bottom">'+PanelCaption+'</td>'+
    '   </tr>'+
    '  </table>'+
    ' </td>'+
    ' <td class="plTitleSpace" width="*%" height="31"> </td>'+
    '</tr>'+
    '</table>';
  element.insertAdjacentHTML("beforeBegin",initHTML);
  oPanelHeader.attachEvent("onclick",oPanelHeaderClick);
 }
 else{
  var rows=oPanelHeader.rows[0];
  var cell=rows.insertCell(rows.cells.length-1);
  cell.className="plTitleSpace"; 
  cell.width="1%"; 
  cell.innerHTML=" "; 
  var cell=rows.insertCell(rows.cells.length-1);
  cell.className="plTitleUnSelect"; 
  cell.isTitle="true";
  cell.width="15%";  
  cell.innerHTML= '<table style="FONT-SIZE: 12px" height="25">'+
      ' <tr>'+
      '  <td><IMG height="18" src="'+ImagesSrc+'" width="18"></td>'+
      '  <td vAlign="bottom">'+PanelCaption+'</td>'+
      ' </tr>'+
      '</table>';        
 }
 window.Panel[window.Panel.length]=element;
}
function oPanelHeaderClick(){
  var e = GetObj(window.event.srcElement);
  if (e)
     if (e.className=="plTitleUnSelect"){
        for(i=0;i<window.Panel.length;i++){
            window.Panel[i].className="plPanelUnSelect";
            oPanelHeader.rows[0].cells[i*2+1].className="plTitleUnSelect";
        }       
        window.Panel[(e.cellIndex+1)/2-1].className="plPanelSelect";
        e.className="plTitleSelect";
     }
}
function GetObj(src){
    if (src.parentElement.tagName!="BODY"){
         if (src.isTitle=="true") return src;
         return GetObj(src.parentElement)
    }
   return null;
} 
</script>
Common.CSS
.plTitleSelect
{
border-right: #999999 1px solid;
border-top: #999999 1px solid;
font-size: 12px;
border-left: #999999 1px solid;
cursor: hand;
border-bottom: #999999 0px solid;
background-color: #ffffff;
text-align: center;
}
.plTitleUnSelect
{
border-right: #999999 1px solid;
border-top: #999999 1px solid;
font-size: 12px;
border-left: #999999 1px solid;
cursor: hand;
border-bottom: #99