<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet version="1.0"
    xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
    xmlns="http://www.w3.org/1999/xhtml"
    >
    <xsl:output method="xml"/>
    <xsl:template match="a">
        <div id="{@id}"></div>
        <input type="{@type}" />
    </xsl:template>

    <xsl:template match="b">
        <div id="{@id}"></div>
    </xsl:template>
</xsl:stylesheet>