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MIYAGAWA / XML-OPML-LibXML-0.04 / t / samples / opml-nested.xml 
<?xml version="1.0" encoding="utf-8"?>
<opml version="1.1">
<head>
    <title>Sample Subscriptions</title>
    <dateCreated>Tue, 10 Oct 2006 01:15:41 +0900</dateCreated>
    <ownerName></ownerName>
</head>
<body>
    <outline title="Subscriptions">
      <outline title="Foo">
        <outline title="blog.bulknews.net" text="blog.bulknews.net" htmlUrl="http://blog.bulknews.net/mt/" type="rss" xmlUrl="http://blog.bulknews.net/mt/index.rdf" />
      </outline>
      <outline title="Bar">
        <outline title="Baz">
          <outline title="Bulknews::Subtech" text="Bulknews::Subtech" htmlUrl="http://subtech.g.hatena.ne.jp/miyagawa/" type="rss" xmlUrl="http://subtech.g.hatena.ne.jp/miyagawa/rss" />
        </outline>
      </outline>
    </outline>
</body>
</opml>