dices los de la cabecera? lo digo porque el phtml lo que hace es un getChild lo tienes en desing/frontend/base/default/template/page/html/top.links.phtml
pero no veras nada ya que salen de los layout

en este caso customer.xml (desing/frontend/base/default/layout/)

	<!--

	Default layout, loads most of the pages

	-->

	

	    <default>

	        <!-- Mage_Customer -->

	        <reference name="top.links">

	            <action method="addLink" translate="label title" module="customer"><label>My Account</label><url helper="customer/getAccountUrl"/><title>My Account</title><prepare/><urlParams/><position>10</position></action>

	        </reference>

	    </default>

	

	<!--

	Load this update on every page when customer is logged in

	-->

	

	    <customer_logged_in>

	        <reference name="top.links">

	            <action method="addLink" translate="label title" module="customer"><label>Log Out</label><url helper="customer/getLogoutUrl"/><title>Log Out</title><prepare/><urlParams/><position>100</position></action>

	        </reference>

	    </customer_logged_in>

	

	<!--

	Load this update on every page when customer is logged out

	-->

	

	    <customer_logged_out>

	        <!---<reference name="right">

	            <block type="customer/form_login" name="customer_form_mini_login" before="-" template="customer/form/mini.login.phtml"/>

	        </reference>-->

	        <reference name="top.links">

	            <action method="addLink" translate="label title" module="customer"><label>Log In</label><url helper="customer/getLoginUrl"/><title>Log In</title><prepare/><urlParams/><position>100</position></action>

	        </reference>

	        <remove name="reorder"></remove>

	    </customer_logged_out>