if($xref->att('keyref')){
 my($h) = $linktext{$xref->att('keyref')}; # the keyref att is the key previously defined for the %linktext hash
 my($count);
 foreach my $i (@$h){
  $count++;
  print "child $count:\n";
  $i->print;
  print $/;
  $xref->copy->paste(last_child=>$i); # this is where I must be doing something wrong!
 } 
$xref->print;
}

##</code><code>##

 child 1:
<keyword conref="ds"/>
 child 2:
 Database-
 child 3:
<b>level</b>

 child 4:
 privileges

<xref keyref="ids_sqs_0147"></xref>

##</code><code>##

<citeReference 
   keys="ids_sqs_0147"
   href="../com.ibm.sqls.doc/ids_sqs_0147.dita#ids_sqs_0147">
 <linktext>
  <keyword conref="ds"/>
   Database-<b>level</b> privileges
 </linktext>
</citeReference>

##</code><code>##

my @children = $citeReference->children;
$linktext{citeReference->att('keys')} = \@children;

##</code><code>##

<xref keyref="ids_sqs_0147">some existing text that should get replaced</xref>

##</code><code>##

<xref href="../com.ibm.sqls.doc/ids_sqs_0147.dita#ids_sqs_0147">
  <keyword conref="ds"/>
   Database-<b>level</b> privileges
</xref>

##</code><code>##

if($xref->att('keyref')){
 my($h) = $linktext{$xref->att('keyref')};
 my($count);
 foreach my $i (@$h){
  $count++;
  print "child $count:\n";
  $i->print;
  print $/;
  $xref->copy->paste(last_child=>$i);
 } 
$xref->print;
}

##</code><code>##

 child 1:
<keyword conref="ds"/>
 child 2:
 Database-
 child 3:
<b>level</b>

 child 4:
 privileges

<xref keyref="ids_sqs_0147">Database-level privileges</xref>