I'd rather go with a custom HTML helper but using a partial to isolate common functionality such as this one seems appropriate as well.
With a custom helper your code might look like this:
@Html.MySuperButton("Store Home", "Index", "Home")
or:
@Html.MySuperButton("Back to Payment", "Payment", "Checkout", "<")
In all cases if you have repeating common functionality, it would be better to encapsulate it into a reusable helper. For such small portions of HTML, a custom helper seems like the most appropriate solution.