<?xml version="1.0" encoding="UTF-8" ?>

<!--
   attrs-to-elems.xsl - Convert attributes to elements
   Copyright (C) 2011 Matous J. Fialka, <http://mjf.cz/>
   Released under the terms of The MIT Licence
-->

<xsl:stylesheet version="1.0"
   xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

   <xsl:template match ="@*" >
      <xsl:element name='{name()}'>
        <xsl:value-of select='.' />
      </xsl:element>
   </xsl:template>

   <xsl:template match="*">
      <xsl:copy>
        <xsl:apply-templates select="*|@*" />
      </xsl:copy>
   </xsl:template>

</xsl:stylesheet>