That's pretty simple. Create a new MBM file, choose "HTML only" as format. Enter the following content for the email:
<html>
<body>
<a href='[Opt3]'>test</a>
</body>
</html>
Now create a receiver with a link (e.g. http://www.onet.pl) in Opt3 and go to Preview. The link does not work, as it has...