Don Coyote, thank you for taking time to read it over.

• I feel very very strongly about not using tables for layout, so I am not too sorry for my prosthelytizing. I will not go into how frames are evil however. (I will not include frames in the module.)
• Yes, I was inconsistent when it came to the code block description, so the inconsistency has been removed.
• With the paragraph and sparagraph descriptions, I was hoping to avoid repetition so I put them together. Separating the separator now would lead to many headaches since I have already implemented it throughout my many many pages.

I am not sure how to determine what tab level the user is at when using the functions, or if the user wants tabs at all. A user could set my $tab = 0; and not have any tabs with any function used as follows.

# Unwritten elements used in this example, however they will be soon.

  my $tab = 0;
  my @list = (
    ['red,    { style => 'color:#ff0000' }],
    ['green', { style => 'color:#00ff00' }],
    ['blue',  { style => 'color:#0000ff' }]
  );
  
  html($tab, sub {
    head($tab, sub {
      title($tab, 'My page title');
    });
    body($tab, sub {
      div($tab, sub {
        heading($tab, 1, 'My sample heading', { id => 'sample_heading'
+, style => 'color:#666666' });
        paragraph($tab, 'A sample paragraph so you can see how this wo
+rks.');
        list($tab, \@list, { id => 'colors' }); # list items will get 
+tabbed.
        paragraph($tab, 'Another paragraph for you');
        heading($tab, 1, 'A second sample heading');
      }, { class => 'div_class' });
      paragraph($tab, 'Some end remarks.', { id => 'end_remarks', clas
+s => 'remarks' });
    });
  });
[download]

A user could set up the tabs like the following.

  my $tab = 0;

  html($tab, sub {
    $tab++;
    head($tab, sub {
      $tab++;
      title($tab, 'My page title');
      $tab--;
    });
    body($tab, sub {
      $tab++;
      div($tab, sub {
        $tab++;
        heading($tab, 1, 'My sample heading', { id => 'sample_heading'
+, style => 'color:#666666' });
        $tab++;
        paragraph($tab, 'A sample paragraph so you can see how this wo
+rks.');
        list($tab, \@list, { id => 'colors' });
        paragraph($tab, 'Another paragraph for you');
        $tab--;
        heading($tab, 1, 'A second sample heading');
        $tab--;
      }, { class => 'div_class' });
      paragraph($tab, 'Some end remarks.', { id => 'end_remarks', clas
+s => 'remarks' });
      $tab--;
    });
    $tab--;
  });
[download]

I will not force too many unwanted tabs onto a user. Make sense?