EXPLICIT enables you to to define each level of hierarchy and how each level is going to look. In order to define hierarchy, you create internally a table called universal table.
select 1 as Tag, NULL as Parent, EmployeeId as [Employee!1!EmployeeID], Notes as [Employee!1!cdata]
from Employees order by EmployeeID
for XML EXPLICIT
<Employee EmployeeID="1" cdata="Education includes a BA in psychology from Colorado State University in 1970. She also completed "The Art of the Cold Call." Nancy is a member of Toastmasters International."/><Employee EmployeeID="2" cdata="Andr