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var $select = $("<select></select>");// we create a detached element, respectively an //element menu;
$("#menu").append($select); // we append select to the div menu;

// Cicle over menu links - pretty self explanatory;
$("#menu a").each(function() {

var $anchor = $(this);// this variable has the value of the link we clicked on;

 var $option = $("<option></option>"); //this variable is each option in the select menu and it will have a different value depending on the link we clicked;

 $option.text($anchor.text());// we set the text of the option to be the text of the clicked anchor;

 $option.val($anchor.attr("href")); //we take the value of option and set it to the href of
// the link we clicked on;

// append option to select
$select.append($option);// we append the option to the select menu;
});