m1.xml
<a>
<b>
<node>1</node>
</b>
<c>
<d>
<node>2</node>
</d>
</c>
</a>
m2.xml
<a>
<b val="x">
<node width="10"/>
</b>
<c>
<d val="z">
<node height="15"/>
</d>
</c>
</a>
m.xsl
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:template match="*">
<xsl:copy>
<xsl:variable name="n" select="1+count(preceding::*)+count(ancestor::*)"/>
<xsl:copy-of select="document('m2.xml')/descendant::*[$n]/@*"/>
<xsl:apply-templates/>
</xsl:copy>
</xsl:template>
</xsl:stylesheet>
$ saxon m1.xml m.xsl
<?xml version="1.0" encoding="utf-8"?><a>
<b val="x">
<node width="10">1</node>
</b>
<c>
<d val="z">
<node height="15">2</node>
</d>
</c>
</a>
David
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