<stuff>
    <stuff>
        <name>Test</name>
        <value>10</value>
    </stuff>
    <stuff>
        <name>Other</name>
        <value>20</value>
    </stuff>
</stuff>

vs

<stuff>
    <stuff name="Test" value=10 />
    <stuff name="Other" value=20 />
</stuff>