<%= link_to_if(!comment.website.nil?, h comment.name, comment.website) %> says: <%= h comment.body %>
This should do the trick. Look at the API* for the usage of link_to_if and link_to_unless.
I guess you are having problems with the <%= if ...%>. The <%= (with the equal sign) means that the block will be evaluated, converted to string and added to the view. The <% (without equal sign) means that the block will be evaluated and nothing is going to be added to the view. Basically:
<%= h "Hello world!" %> outputs "Hello world!" <% h "Hello world!" %> outputs "" (nothing).
Also, DON'T forget to escape your strings that come from your models. It is very easy to do so: add the "h" in front of them. This protects you against several types of attack.
Felipe