Hi,

I'm not a good writter in English. Sorry!

Modification code for put tabs in bottom or top.

// line

function tabs_admin_settings() {
  $form = array();
  $form['tabs_slide'] = array(
    '#type' => 'radios',
    '#title' => t('Slide effect'),
    '#description' => t('Apply slide effect when changing tabs.'),
    '#default_value' => variable_get('tabs_slide', 0),
    '#options' => array(t('disabled'), t('enabled')),
  );
    $form['tabs_position'] = array(
    '#type' => 'radios',
    '#title' => t('Position Tabs'),
    '#description' => t('Position of tabs.'),
    '#default_value' => variable_get('tabs_position', 0),
    '#options' => array(t('top'), t('bottom')),
  );


//line 153
function theme_tabset($element) {
  $output = '<div id="tabs-'. $element['#tabset_name'] .'"'. drupal_attributes($element['#attributes']) .'>';
  if (variable_get('tabs_position') == 1 ) {$output .= $element['#children'];}
  $output .= '<ul>';
  foreach (element_children($element) as $key) {
		if ($element[$key]['#type'] && $element[$key]['#type'] == 'tabpage') {
		$output .= '<li'. drupal_attributes($element[$key]['#attributes']) .'><a href="#tabs-'. $element['#tabset_name'] .'-'. $element[$key][		'#index'] .'">'. $element[$key]['#title'] .'</a></li>';
    }
  }
  $output .= '</ul>';
  if (variable_get('tabs_position') == 0) {$output .= $element['#children'];}
  
  $output .= '</div>';
  return $output;
}

Anap