use XML::Twig;

my %links = (
			section => "Computer",
			title => "PerlMonks",
			);
$id = "B0001";
$url = "http://www.perlmonks.org";
$target = "_blank";
my $clink = XML::Twig::Elt->new(
			record => map {
				XML::Twig::Elt->new( $_ => $links{$_})
			}
			sort keys %links)
			->set_att("id",$id);
my $curl = XML::Twig::Elt->new(url => $url)
		->set_att("target",$target);
$curl->paste('last_child',$clink);
my $twig = XML::Twig->new(pretty_print => 'indented');
$twig->set_root(
				XML::Twig::Elt->new(data => $clink)
				);
$twig->print;

##</code><code>##

<data>
  <record id="B0001">
    <section>Computer</section>
    <title>PerlMonks</title>
    <url target="_blank">http://www.perlmonks.org</url>
  </record>
</data>