master.xml

<data/>

master.xsl

<?xml version="1.0" encoding="utf-8"?>
<xsl:stylesheet version="1.0"
        xmlns:xsl="w3.org/1999/XSL/Transform"
        xmlns:msxsl="urn:schemas-microsoft-com:xslt"
        exclude-result-prefixes="msxsl"> 

    <xsl:output method="html" indent="yes"/> 

    <xsl:template match="/">
        <xsl:variable name="chapter" select="position()"/>
        <xsl:variable name="link" select="concat('#',$chapter)"/>
        <a href="{$link}" title="{$link}">
            <xsl:value-of select="$link"/>
        </a>
    </xsl:template>

</xsl:stylesheet>