Elements can also be created by xsl:element.

This is used when the element name or namespace is created based on a expression.

An example:

<xsl:element name="top">
<a/><b/><c/>
</xsl:element>

constructs:

<top>
<a/><b/><c/>
</top>

The children of 'xsl:element' are the children of the newly created element.

You can use expressions in the name:

<xsl:element name="{@name}"/>