Balinor,
Firstly, I really appreciate your help! What I meant by "not work" is that the images do not show up. I have pasted in what I have done below. Sorry for being such a "noob" Thanks!
{* $Id: home.tpl,v 1.88 2006/02/10 14:27:31 svowl Exp $ *}
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
{if $printable ne ''}
{include file="customer/home_printable.tpl"}
{else}
{config_load file="$skin_config"}
<html>
<head>
<title>
{if $config.SEO.page_title_format eq "A"}
{section name=position loop=$location}
{$location[position].0|strip_tags|escape}
{if not %position.last%} :: {/if}
{/section}
{else}
{section name=position loop=$location step=-1}
{$location[position].0|strip_tags|escape}
{if not %position.last%} :: {/if}
{/section}
{/if}
</title>
{include file="meta.tpl" }
<link rel="stylesheet" href="{$SkinDir}/{#CSSFile#}" />
</head>
<body{$reading_direction_tag}{if $body_onload ne ''} onload="javascript
: {$body_onload}"{/if}>
{include file="rectangle_top.tpl" }
{include file="head.tpl" }
{if $active_modules.SnS_connector}
{include file="modules/SnS_connector/header.tpl"}
{/if}
<table width="100%" cellpadding="0" cellspacing="0">
<tr>
<td class="VertMenuLeftColumn" rowspan="2">
{if $categories ne "" and ($active_modules.Fancy_Categories ne "" or $config.General.root_categories eq "Y" or $subcategories ne "")}
{include file="customer/categories.tpl" }
{/if}
{if $active_modules.Bestsellers ne "" and $config.Bestsellers.bestsellers_menu eq "Y"}
{include file="modules/Bestsellers/menu_bestsellers.tpl" }
{/if}
{if $active_modules.Manufacturers ne "" and $config.Manufacturers.manufacturers_menu eq "Y"}
{include file="modules/Manufacturers/menu_manufacturers.tpl" }
{/if}
{include file="customer/special.tpl"}
{include file="help.tpl" }
[img]{$ImagesDir}/spacer.gif[/img]
</td>
<td class="VertMainColumn">
{include file="location.tpl"}
{include file="dialog_message.tpl"}
{if $active_modules.Special_Offers ne ""}
{include file="modules/Special_Offers/customer/new_offers_message.tpl"}
{/if}
{include file="customer/home_main.tpl"}
</td>
<td class="VertMenuRightColumn" rowspan="2">
{if (($main eq 'catalog' && $cat ne '') || $main eq 'product') && $config.Appearance.enabled_printable_version eq 'Y'}
<center>{include file="printable.tpl"}</center>
{/if}
{include file="customer/search.tpl"}
{if $active_modules.SnS_connector && $config.SnS_connector.sns_display_button eq 'Y' && $sns_collector_path_url ne ''}
<center>
{include file="modules/SnS_connector/button.tpl"}
</center>
{/if}
{if $active_modules.Feature_Comparison ne "" && $comparison_products ne ''}
{include file="modules/Feature_Comparison/product_list.tpl" }
{/if}
{if $active_modules.Users_online ne "" and $users_online}
{include file="modules/Users_online/menu_users_online.tpl" }
{/if}
{include file="customer/menu_cart.tpl" }
{if $login eq "" }
{include file="auth.tpl" }
{else}
{include file="authbox.tpl" }
{/if}
{include file="news.tpl" } </p>
<p align="center">
</p>
{if $active_modules.XAffiliate ne ""}
{include file="partner/menu_affiliate.tpl" }
{/if}
{if $active_modules.Interneka ne ""}
{include file="modules/Interneka/menu_interneka.tpl" }
{/if}
{include file="poweredby.tpl" }
[img]{$ImagesDir}/spacer.gif[/img]
</p></td>
</tr>
<tr>
<td>{include file="customer/bottom.tpl"}</td>
</tr>
</table>
{include file="rectangle_bottom.tpl" }
</body>
</html>
{/if}