To start off simply, we're just going to create the foundation for a basic text menu. You can make both graphic links and text links in Flash; text links are the easiest to create, and so that's how we'll begin.
First, create a new document. Usually we work in a default 4:3 ratio, but for this we're just making a menu bar that would fit into a certain area of a web page. I've made mine 600 pixels wide by 75 pixels tall.