<?xml version="1.0"?>
<xsl:stylesheet version="1.0"  xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output method="html" indent="yes"/>

<xsl:template match="/">
  <HTML>
   <BODY>
    <xsl:element name="FONT" use-attribute-sets="styl">
     <xsl:for-each select="abeceda/*">
      <xsl:value-of select="."/>
     </xsl:for-each>
    </xsl:element>
   </BODY>
  </HTML>
</xsl:template>

<xsl:attribute-set name="styl">
  <xsl:attribute name="FACE">Verdana</xsl:attribute>
  <xsl:attribute name="COLOR">red</xsl:attribute>
  <xsl:attribute name="SIZE">1px</xsl:attribute>
</xsl:attribute-set>

</xsl:stylesheet>