Renaming nodes and values with xslt

Question

I\'m new to xslt, and have a task that I\'m not really sure where to go with. I want to rename nodes, but maintain the format all node declarations. In the actual context I\

Answer 1

This could work also, but it I believe the other answer is better. Just thought I'd offer my two cents.

  
     a 
  
  
  
     c