use XML::Rules;

my $parser = XML::Rules->new(
  rules => {},
);

print $parser->ToXML(
	data => {
		record => {
			id => 'B0001',
			section => [ 'Computer' ],
			title => [ 'PerlMonks' ],
			url => {
				target => '_blank',
				_content => 'http://www.perlmonks.org',
			}
		}
	},
	0, '  ',
);