title: How to build an XML file?
body: <p>What is the preffered version of building XML tags for returning a list of name/value pais?</p>
  
  <pre><code>&lt;variables&gt;
    &lt;item&gt;ok&lt;/item&gt;
    &lt;another&gt;123&lt;/another&gt;
    &lt;catch&gt;me&lt;/catch&gt;
  &lt;/variables&gt;
  </code></pre>
  
  <p>or</p>
  
  <pre><code>&lt;variables&gt;
    &lt;variable name="item" value="ok"/&gt;
    &lt;variable name="another" value="123"/&gt;
    &lt;variable name="catch" value="me"/&gt;
  &lt;/variables&gt;
  </code></pre>
  
  <p>I think the second form is better, but are there any official W3C recommendations or "desing patterns"?</p>