Static block example in Drupal 7

mymodule-tip.tpl.php

<a href="<?php echo $link_url; ?>" class="<?php echo $link_class; ?>"><?php echo $link_title; ?></a>

mymodule.info

name = My Module
core = 7.x

mymodule.module

<?php
/**
 * @file
 * My module main file.
 */

/**
 * Implements hook_block_info().
 */
function mymodule_block_info() {
  $blocks = array();

  $blocks['tip_denounce'] = array(
    'info' => 'ISE Tip "Pourquoi dénoncer vos contacts ?"',
    'cache' => DRUPAL_CACHE_GLOBAL,
  );

  return $blocks;
}

/**
 * Implements hook_block_view().
 */
function mymodule_block_view($delta = '') {
  $block = array(
    'subject' => NULL,
    'content' => array(
      '#prefix' => '<div class="block-content">',
      '#markup' => '',
      '#suffix' => '</div>',
    ),
  );

  switch ($delta) {
    case 'tip_denounce':
      $block['content']['#markup'] = theme('mymodule_tip', array(
        'link_url' => '/pourquoi-denoncer-vos-contacts',
        'link_title' => '<h4>Vendez en sécurité</h4><p>Pourquoi dénoncer vos contacts ?</p>',
        'link_class' => strtr($delta, '_', '-'),
      ));
      break;

    default:
      $block['content']['#markup'] = theme('mymodule_' . $delta);
      break;
  }

  return $block;
}

/**
 * Implements hook_theme().
 */
function mymodule_theme($existing, $type, $theme, $path) {
  $themes = array();

  $base = array(
    'variables' => array('img_path' => drupal_get_path('module', 'mymodule') . '/images'),
  );

  $themes['mymodule_tip'] = $base + array(
    'template' => 'mymodule-tip',
    'variables' => array('link_url' => '/', 'link_title' => 'Home', 'link_class' => 'tip-home'),
  );

  return $themes;
}