Now this code is much better, It eat up some unnecessary parts of string faster and skip strings that I won't need, Efficiency when you plan to work on 1,000,000 HTML File Efficiency is so Important
while this problem is solved, I'm still worry for problems next to come, I hope I'll be able help some of you solve you own problem in Future
Now I don't Know how to End this Topic
choosing my own Answer as right one seems a little selfish
also I can't Score up your Helpful Answers, It's just get 0 Again
Please comment we what is best thing to do
Thanks you all

@echo off
setlocal enabledelayedexpansion

rem ____________________

for %%F in (*.htm) do (
    for /f "delims=" %%E in ('findstr "href=" "%%F"') do (
        set Line=%%E
        if not "%Line%"=="%Line:s=%" (
        CALL :LSearch Line
        )
    )
)

endlocal
pause
GoTo :eof

rem ____________________

:LSearch
:NextRef
    if "!Line!"=="!Line:*href=!" (
        GoTo NextLine
    ) else (
        if "!Line!"=="!Line:/s/=!" (
            GoTo NextLine
        ) else (
            set "Line=!Line:*href=!"
            set "Line=!Line:~2!"
        )
    )

    if "!Line:~0,3!"=="/s/" (
        call :LSender Line
        set "Line=!Line:~4!"
    )
    GoTo NextRef
    :NextLine
    GoTo :eof

rem ____________________

:LSender
    for /f "tokens=2 delims=/" %%R in ("!Line!") do (
        echo %%R
    )
    GoTo :eof