I started with this:
SELECT 'Jon Stewart' as "Employee/name", 'home' as "Employee/contact/phone/@type", '(555) 555-1212' as "Employee/contact/phone", 'cell' as "Employee/contact/phone/@type", '(555) 555-1212' as "Employee/contact/phone", '123 Main Street' as "Employee/contact/street", null as "Employee/contact/street2", 'Dallas' as "Employee/contact/city", 'TX' as "Employee/contact/state", '75025' as "Employee/contact/zip" FOR XML PATH('Employees'), ROOT('doc');
<doc> <Employees> <Employee> <name>Jon Stewart</name> <contact> <phone type="home">(555) 555-1212</phone> <phone type="cell">(555) 555-1212</phone> <street>123 Main Street</street> <city>Dallas</city> <state>TX</state> <zip>75025</zip> </contact> </Employee> </Employees> </doc>
SELECT (SELECT 'Jon Stewart' as "name", (SELECT (SELECT 'home' as "phone/@type", '(555) 555-1212' as "phone" FOR XML PATH(''),TYPE), (SELECT 'cell' as "phone/@type", '(555) 555-1212' as "phone" FOR XML PATH(''),TYPE), '123 Main Street' as "street", null as "street2", 'Dallas' as "city", 'TX' as "state", '75025' as "zip" FOR XML PATH('contact'), TYPE) FOR XML PATH('Employee'),TYPE) FOR XML PATH ('Employees'),ROOT('doc')