diff --git a/format-master.xml b/format-master.xml
index 22eaf2e..52245d0 100755
--- a/format-master.xml
+++ b/format-master.xml
@@ -1076,8 +1076,19 @@
 			<TD>, regardless of the attributes supplied.
 		-->
 		<html>
-			<!-- Hmm, how to generate either a TD or TH as required, including attributes, without repeating code? -->
-			<TD>
+			<!--
+				Hmm, how to generate either a TD or TH as required,
+				including attributes, without repeating code?
+				
+				Aha, the answer is attribute value templates!
+			-->
+			<xsl:variable name="celltype">
+				<xsl:choose>
+					<xsl:when test="@header = 'yes'">TH</xsl:when>
+					<xsl:otherwise>TD</xsl:otherwise>
+				</xsl:choose>
+			</xsl:variable>
+			<xsl:element name="{$celltype}">
 				<xsl:attribute name="ALIGN">
 					<xsl:value-of select="@align"/>
 					<xsl:if test="not(@align)">
@@ -1098,7 +1109,7 @@
 					<xsl:if test="not(@rows)">1</xsl:if>
 				</xsl:attribute>
 				<xsl:apply-templates/>
-			</TD>
+			</xsl:element>
 		</html>
 	</template>
 	
