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<?xml version="1.0" encoding="UTF-8" ?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

    <xsl:output method="text" indent="no" encoding="UTF-8" />

    <xsl:template match="/">
        <xsl:text disable-output-escaping="yes"><![CDATA[<?php]]></xsl:text>
            <xsl:apply-templates select="@*" />
            <xsl:apply-templates select="*" />
        );
        <xsl:text disable-output-escaping="yes"><![CDATA[?>]]></xsl:text>
    </xsl:template>

    <xsl:template match="*">
        '<xsl:value-of select="name()" />_<xsl:value-of select="position()" />' => array(
            'text' => '<xsl:value-of select="." />',
            <xsl:apply-templates select="@*" />
            <xsl:apply-templates select="*" />
        ),
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    <xsl:template match="@*">
        '<xsl:value-of select="name()" />' => '<xsl:value-of select="." disable-output-escaping="yes" />',
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</xsl:stylesheet>