I like the tab feature of IE7, and every time I shutdown IE I mark the little window that yes I want the same tabs restored the next time I open IE7.
Well I stumbled over a hidden, at least to me, feature. If you always want to start IE with 2 or more tabs open, then just list them in the home page block of the internet options window. They will be there every time you start up IE. But beware, everytime you start a new copy of IE, your list will be opened also.
In my case I listed:
I enjoy all 3 forums and wanted them handy.
Anytime you want to get to another site, the new tab button is just to the right of the list across the top.