$dom = new DomDocument('1.0','iso-8859-15');
$ht_ml = $dom->appendChild($dom->createElement('html'));
$he_ad = $ht_ml->appendChild($dom->createElement('head'));
$tit_le= $he_ad->appendChild($dom->createElement('title'));
$tit_le->appendChild($dom->createTextNode('DOMAttr test'));
$me_ta = $he_ad->appendChild(new DOMElement('meta'));
$me_ta->setAttributeNode(new DOMAttr('name', 'Description'));
$me_ta->setAttributeNode(new DOMAttr('content', 'example'));
$me_ta = $he_ad->appendChild(new DOMElement('meta'));
$me_ta->setAttributeNode(new DOMAttr('name', 'Author'));
$me_ta->setAttributeNode(new DOMAttr('content', 'karvjorm'));
Result:
<?xml version="1.0" encoding="iso-8859-15"?>
<html>
  <head>
    <title>DOMAttr test</title>
    <meta name="Description" content="example"/>
    <meta name="Author" content="karvjorm"/>
  </head>