<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<script>
function init()
{
var A = document.getElementById("A");
var B = document.getElementById("B");
for (var i = 0; i < 2; ++i)
B.insertBefore(document.createElement("span"), A);
}
</script>
</head>
<body onload="init()">
<em id="B"><td></td><span id="A"><div></div></span></em>
</body>
</html>