I checked out a couple solutions for tabbed interfaces (including jQuery UI), and the markup always follows the same ul-li-a pattern:
<ul class="tabs">
<li><a href="#tab1">Title 1</a></li>
<li><a href="#tab2">Title 2</a></li>
</ul>
Is this considered a best practice, and why? So far I have always used span or div tags, and everything worked fine. Also, why the "a" tags? Are they just here to trigger the hover and active states on older browsers?