Roll over button script

I need a psd file converted to a fairly simple html document. I have the psd file. It contains two layers Each layer has 100 squares on it approximately 10 pixels each in size I need the top layer squares to roll over on the bottom layer squares as a mouse hovers over them. This is 100 roll overs on the page. Each one is identical. These could be referred to as buttons or whatever you want to call them. When anyone of these buttons are clicked on I need the user to be redirected to a sign up page After the user signs up I need the user redirected to a paypal page for the purpose of buying the square they signed up on. So you will need a session variable to track a user ID and associate it with the actions of the user form sign up to purchase After user has signed up and gone through paypal there will be two actions the site needs to perform related to this user 1. user needs to receive an email confirming the user now owns the square. 2. user needs to be redirected back from the paypal page to a thank you page which confirms the user now owns the button,square on the page. This page must also allow the user to invite friends to buy a square on the page as well. The user should be able to invite friends by putting in an email address in an edit box, type in a message in another edit box and hit send that's it no graphics needed for this just a working shell model. PM me with an URL to your sandbox server with a working model and I will promptly pay $100.00 US dollars. The first to do so will be in line for a much, much bigger project. THIS PROJECT NEEDS TO BE COMPLETE WITHIN 24 HOURS Regards