<lists>
<list params="123">First</list>
<list params="456">Second</list>
</lists>

use strict;
use warnings;

use XML::Simple;
use Data::Dumper;

$Data::Dumper::Indent = 1;

my $xml = XMLin(\*DATA, forcearray => 1);
print Dumper $xml;


__DATA__
<xml>
<tabs>
<tab name="foo">
<flag name="one" params="123">First</flag>
<list name="two" params="456">Second</list>
<list name="three" params="abc">Third</list>
</tab>
</tabs>
<lists>
<list params="123">First</list>
<list params="456">Second</list>
</lists>
</xml>
[download]

  'lists' => [
    {
      'list' => [
        {
          'params' => '123',
          'content' => 'First'
        },
        {
          'params' => '456',
          'content' => 'Second'
        }
      ]
    }

jeffa

L-LL-L--L-LL-L--L-LL-L--
-R--R-RR-R--R-RR-R--R-RR
B--B--B--B--B--B--B--B--
H---H---H---H---H---H---
(the triplet paradiddle with high-hat)