Need code of php script used for example by mysmartprice dot com on their "Go To Store" button for URL cloaking.
I'm not 100% sure if I got your question right, but this is my guess of you mean:
Use PHP's header method like this:
<?php
if(!isset($_GET["p"]))
exit("No parameter \"p\"");
$p = $_GET["p"];
header("LOCATION: $p");
?>
Save the file as redir.php and then use it as http://mysite.com/redir.php?p=http://google.com/.