Each element's tag pair is replaced by a set of parentheses. The tag's name is not repeated at the end, it is simply the first symbol in the list. The element's contents follow, which are either elements themselves or strings.
Each element's attribute pair is replaced by a set of parentheses. The attribute's name is not repeated at the end, it is simply the first symbol in the list. The element's contents follow, which are either elements themselves or strings.