The <xsl:element> element creates an element in the output document.
<xsl:element name=NAME namespace=URI use-attribute-sets=LIST-OF-NAMES >
TEMPLATE
</xsl:element>nameSpecifies the desired name of the output element. The name must be a valid QName.
namespaceSpecifies the namespace of the output element.
use-attribute-setsA whitespaceāseparated list of attribute-set element names to be applied to the element element's output element. Applied attributes can be overridden via nested attribute elements.
Instruction, appears within a template.
XSLT, section 7.1.2.
Supported.