1. Navigate to the WordPress plugin directory of your development installation.
2. Create a new directory called ch3-hide-menu-item.
3. Navigate to this directory and create a new text file called ch3-hide-menu-item.php.
4. Open the new file in a code editor and add an appropriate header at the top of the plugin file, naming the plugin Chapter 3 - Hide Menu Item.
5. Add the following line of code to register a function that will be called when WordPress is preparing data to display the site's navigation menu:

add_action( 'admin_menu', 'ch3hmi_hide_menu_item' );

6. Add the following code section to provide an implementation for the ch3hmi_hide_menu_item function, hiding the Comments menu item:

function ch3hmi_hide_menu_item() {
    remove_menu_page( 'edit-comments.php' );
}

7. Add an extra function call to the ch3hmi_hide_menu_item function to hide the Permalinks submenu item found under the Settings menu:

remove_submenu_page( 'options-general.php',
                     'options-permalink.php' );

8. Save and close the plugin file.
9. Navigate to the Plugins section of the administration interface.
10. Activate your new plugin.
11. Look at the administration menu to see that the Comments menu is no longer visible:

12. Expand the Settings menu to see that the Permalinks submenu item is not visible either.