<xsl:element>
The <xsl:element> element creates an element in the output document.
Syntax
xml
<xsl:element name=NAME namespace=URI use-attribute-sets=LIST-OF-NAMES >
  TEMPLATE
</xsl:element>
Required Attributes
name- 
Specifies the desired name of the output element. The name must be a valid QName.
 
Optional Attributes
namespace- 
Specifies the namespace of the output element.
 use-attribute-sets- 
A whitespace‐separated list of
attribute-setelement names to be applied to theelementelement's output element. Applied attributes can be overridden via nestedattributeelements. 
Type
Instruction, appears within a template.
Specifications
XSLT, section 7.1.2.
Gecko support
Supported.