It’s Friday. It’s Link Love Roundup Time! This week’s links are dedicated to one of the biggest marketing plays of the year. Super Bowl!

Pepsi know what time it is: Redirecting the millions it has spent annually to the Internet. Pepsi has chosen to give away over $20 million in a social media play it is calling The Pepsi Refresh Project, debuting in 2010. ABCNews

Coca-Cola Drafts 'The Simpsons' for Game Day: Through Coke's Facebook fan page, members can send friends virtual gifts of Coke -- a bottle image that appears on their profile pages and newsfeeds. In return, senders get 20-second previews of the new commercials the beverage giant plans to air during the Super Bowl. AdWeek

Audi adds social media to Super Bowl 'Green Police' spot: Audi produced a series of videos for its Green Police YouTube channel, as well as a Twitter page. DMNews

Brand names are going straight to the crowds this Super Bowl seasons in an effort to directly account for ROI. As social marketing matures and progresses big businesses are starting to understand the effects of inviting customers to become active participants in their brand's marketing strategy.