In XSLT 1.0, the only way to generate XHTML is to use the XML output method.
That will correctly generate close tags for all elements.  Keep in mind,
though, that most processors will minimize empty elements when serializing
XML output (i.e., <br/> instead of <br></br>).  That isn't a problem for
most XHTML elements, but it can be an issue if you create a textarea box
with no text--it will be serialized as <textarea . . . />, which will cause
IE (at least) to choke--it doesn't parse the tag correctly, so all of the
XHTML following the textarea box appears as text in the box instead of being
rendered by the browser.

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