Maybe this can help you.
Look at ActionView Helpers reference also.
<%= link_to content_tag(:span, "My Messages #{current_user.mailbox.receipts.where({:is_read => false}).count(:id, :distinct => true).to_s}", class: "navbar-nav"), conversations_path, class: "small button" %>
will have output like this
<a class="small button" href="/converssations/link">
<span class="navbar-nav">My Messages Count</span>
</a>
To achieve your mentioned behavior you can pass a block to link_to like this
<%= link_to "#your_link", class: "small button" do %>
My Message <%= content_tag(:span, "1", class: "navbar-unread") %>
<% end %>