Does it have to be XML::Twig?

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, '  ',
);
[download]

The unnamed arrays are there to make sure the section and title produce tags and not attributes. Another option would be to use section => {_content => 'Computer'}.