My guess of what he is saying is something like this:
Code:
<a href="page_b?refresh_url=www.my_url.com" onMouseOver="window.status='www.my_url.com';" onMouseOut=window.status='';" target="_blank">Link name</a>
In order to have a tracking page, you will need some form of active server pages, that beeing ASP/PHP/CGI whatever..
I think he wan'ts to fool people visiting his site, so they won't see that he is actualy routing their request through a third party, where he recieves $$ for click-throughs.