<span id="linkPlace"><span class="buttona">Скачать через: <span id='timeNumer'>0</span> сек.</span></span>
<script>
var timerFIG = 10;
document.all.timeNumer.innerHTML = timerFIG;
var timer = setInterval("startTimer()",1000);
function startTimer() {
if(timerFIG !== 1) {
timerFIG--;
document.all.timeNumer.innerHTML = timerFIG; } else {
clearInterval(timer);
document.all.linkPlace.innerHTML = "<span class=\"buttonb\" onclick=\"window.open('$FILE_DIRECT_URL$')\">Скачать</span>"; } }
</script>

<span class="buttonb" onclick="window.open('$FILE_DIRECT_URL$')">Скачать</span>

.buttona {border: 1px solid #799DC4; background: #ffcece; padding : 5px; text-align: left; color: #0D2938;}
.buttonb {border: 1px solid #799DC4; background: #cccccc; padding : 5px; text-align: left; color: #0D2938;}