XSLT create new HTML tag

How do I create a new HTML tag/node in XSLT ? I get the node/tag name from another variable.

From stackoverflow

• <xsl:element name="{$ELEMENT_NAME}">
    <xsl:attribute name="{$ATTRIBUTE_NAME}">
      <xsl:value-of select="$ATTRIBUTE_VALUE"/>
    </xsl:attribute>
    <content>
      <goes>
        <here/>
      </goes>
    </content>
  </xsl:element>
  

  edit:
  You need { and } for the "name" attributes, but not for the "select" attribute.

  Read about here.

  SORRY! I forgot it myself in first 'version' of the answer.

  Andrew Hare : One thing: you may want to show how to make the element's name set via a parameter or variable as that is the OP's intention.

  Tomalak : +1 No need for the attribute example though. I know, I know, but the question was about elements only, and the answer does not gain completeness from it. :)