Scot Hillier just posted a new addition to his SharePoint 2007 Features CodePlex project. This one, the Window Links Feature, deploys a list template and associated content type (both named Window Link). You can then create a new list which is very similar to the stock links list except you have a ton of options such as open in a new window, setting the size of the window, and all the other options you get when you open a new window using the JavaScript window.open() method (scrollbars, menu, status bar, etc.). See for yourself!
For those of you who keep asking, this is a good WSS v3 replacement for the OpenInNewWindow article I wrote back in the WSS v2 days .