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  use XML::Smart ;
  
...
  $xml->{phone}{type} = 'home' ;

  print $xml->data ;

<?xml version="1.0" encoding="iso-8859-1" ?>
<?meta name="GENERATOR" content="XML::Smart/1.6.8 Perl/5.006001 [MSWin
+32]" ?>
<phone type="home">555-1234</phone>