I think this is what he was saying to do:
You could first determine different levels for users - say user, superUser, and Admin.
Then when they log in, you create a session variable for their level. For purposes of this example, I will call it level.
Then, let's say you want to dynamically create link based on the user level. So in your database for menu items, you create a table of links where the columns are name (the name of the link that will be displayed), URLspot (the actual link that it will go to when pressed), and lastly, "userlevel" where you will put the attribute of what level can see the link.
Then you could dynamically create the links where the userlevel equals the "$_SESSION['level'] that you created on the authenticate user.