title: How should you structure your xml file?
body: <p>When creating a new xml file, how does one go about structuring the file correctly or the best possible way. By structure, which may not be the best word in this case, I mean how does one choose between making something an element or an attribute of an element.  For example, if I create a Person.xml file which contains a list of Persons, is it better to do something like:</p>
  
  <pre><code>&lt;Person&gt;
      &lt;FirstName&gt;John&lt;/FirstName&gt;
      &lt;LastName&gt;Doe&lt;/LastName&gt;
      &lt;Age&gt;23&lt;/Age&gt;
  &lt;/Person&gt;
  </code></pre>
  
  <p>or is it better to do something like this or does it even matter?</p>
  
  <pre><code>&lt;Person FirstName="John" LastName="Doe" Age="23"&gt;&lt;/Person&gt;
  </code></pre>