<xsl:template match="*|@*|text()"/>
<xsl:copy><xsl:apply-templates select="@*|node()"/></xsl:copy>
</xsl:template>
<xsl:template match="processing-instruction()|comment()"/>
Oops, actually David's solution is better. Just don't select
all children for processing :)
XSL-List info and archive: http://www.mulberrytech.com/xsl/xsl-list