[jQuery] In regards to xml "design"

[Danjojo]

If I am purposing to consume XML it seems logical that the XML be
designed the best that it can FIRST before consuming with more complex
javascript, xpath, or your flavor of the month.

In that regard is what I have desinged easy to consume using jquery/
ajax?

<topNavLinks>
        <topNavLinkHome>SMC Home</topNavLinkHome>
        <topNavLinkLogin>Login</topNavLinkLogin>
        <topNavLinkTracking>Order Tracking</topNavLinkTracking>
        <topNavLinkMyParts>My Parts List</topNavLinkMyParts>
        <topNavLinkContact>Contact</topNavLinkContact>
        <topNavLinkHelp>Help</topNavLinkHelp>
        <topNavLinkAccount>Your Account</topNavLinkAccount>
</topNavLinks>

Or would I have an easier time (esspecially being more of a developer
than a programmer) if my xml was done like this.

<topNavLinks>
        <topLink valUrl=''home">SMC Home</topLink>
        <topLink valUrl=''login">Login</topLink>
        <topLink valUrl=''order">Order Tracking</topLink>
        <topLink valUrl=''parts">My Parts List</topLink>
        <topLink valUrl=''contact">Contact</topLink>
        <topLink valUrl=''help">Help</topLink>
        <topLink valUrl=''account">Your Account</topLink>
</topNavLinks>

>From a dom perspective would it be easier to process the secont xml
example?

Or would the first one be just as easy whereby you could return the
innertext value of every child of <topNavLinks> ??

Hope I am clear enough.

Thank you.