<?xml version="1.0"?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
 <xsl:output method="xml" version="1.0" encoding="windows-1250" indent="yes"/>

 <xsl:template match="/">
  <xsl:processing-instruction name="xml-stylesheet">
   type="text/css" href="pro.css"
  </xsl:processing-instruction>
  <xsl:element name="hlasky">
   <xsl:element name="souhlasky">
    <xsl:for-each select="abeceda/*">
     <xsl:if test="not(.='A'or .='E'or .='I'or .='Y'or .='O'or .='U')">
      <xsl:value-of select="."/>
     </xsl:if>
    </xsl:for-each>
   </xsl:element>
   <xsl:element name="samohlasky">
    <xsl:for-each select="abeceda/*">
     <xsl:if test=".='A'or .='E'or .='I'or .='Y'or .='O'or .='U'">
      <xsl:value-of select="."/>
     </xsl:if>
    </xsl:for-each>
   </xsl:element>
  </xsl:element>
 </xsl:template>

</xsl:stylesheet>

---

pro.css

souhlasky {font-family:Arial; color:red}
samohlasky {font-family:Courier; color:blue}