The <xsl:element> element creates an element in the output document.
<xsl:element name=NAME namespace=URI use-attribute-sets=LIST-OF-NAMES > TEMPLATE </xsl:element>
namenamespaceuse-attribute-setsattribute-set element names to be applied to the element element’s output element. Applied attributes can be overridden via nested attribute elements.Instruction, appears within a template.
XSLT, section 7.1.2.
Supported.
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https://developer.mozilla.org/en-US/docs/Web/XSLT/element