How to create a xsl processing instruction with an attribut using xslt?

Mann, das ist wieder eines von den Problemen, die hast du genau einmal im Leben:
> How to create a xsl processing
> instruction with an attribut using xslt?
>
> Sample:
>
> I would like to create something like this
> < ?xml-stylesheet type="text/css" href="toto.xsl"?>
Processing instructions do not contain attributes. Some processing instructions, like this one, contain „pseudo-attributes“, but they are not recognized as attributes by the XML parser, by the infoset, or by the XPath data model. They are just text.
So you create them as text:

<xsl :processing-instruction name="xml-stylesheet">
  <xsl :text>type="text/css"
  <xsl :text>href="
  <xsl :value-of select="$href"/>
  <xsl :text>"

Kompletten Thread gibt es hier: http://www.dpawson.co.uk/xsl/sect2/N6145.html#d8654e82