UL/LI List helpers, or not?



I have a (bad) habit of abstracting nearly all my code. The DRY idea
helps a lot.

What I want is a simple helper to build UL LI lists:
def unordered_list_tag(items => [], options => {})
if :items.count > 0
render :partial => ‘application/unordered_list’, :locals => {
items => :items, options => :options }

And a simple general _unordered_list.rhtml, with a loop and some HTML to
handle the view level.

Now the questions:
Is this a common RoR Way Of Doing Things? I see very little refercen to
such helpers.
Should I store the ‘applicationwide’ partials in views/application, or
is there a better place?
Is there some wiki or so where we can all share such small (yet
usefull) helpers?