how to call xml elements in google maps

I get many samples about calling xml attributes in google maps;

<marker name="Jackie" lat="37.427770" lng="-122.144841" />
<marker name="Peter" lat="37.413320" lng="-122.125604" />

but I learnt it's not good to write xml with many attributes like
above, elements should be used instead of attributes, so could anybody
to give some explanation or samples about how to call elements in
google maps?

<marker>
<name>Jackie</name>
<lat>37.427770</lat>
<lng>-122.144841</lng>
</marker>
<marker>
<name>Peter</name>
<lat>37.413320</lat>
<lng>-122.125604</lng>
</marker>

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