fake_tags.xml

<tag name="Foo001" desc="A foo was fooed when the food was few.">
    <tag name="Foo001_Sub1" desc="Substandard substitutes with stubbed tubs."/>
    <tag name="Foo001_Sub2" desc="Strained strange trains stray starkly."/>
    <tag name="Foo001_Sub3" desc="Two towed to too tooled towels."/>
<tag/>
<commment name="Boo001" desc="A foo was fooed when the food was few."/>
<file name="Foo.txt" path="~/my_file.txt" desc="A foo was fooed when the food was few."/>