I think I found the solution , see the code below
<cfsetting enablecfoutputonly="yes"
showdebugoutput="no">
<cfcontent type="text/xml">
<cfoutput>
<?xml version="1.0" encoding="utf-8"?>
<menu name="Menu">
<item>
<text>Home</text>
<link>/index.cfm</link>
</item>
<menu name="Products">
<item>
<text>JRun</text>
<link>/products/jrun.cfm</link>
</item>
<menu name="ColdFusion">
<item>
<text>ColdFusion Professional</text>
<link>/products/cfpro.cfm</link>
</item>
<item>
<text>ColdFusion Enterprise</text>
<link>/products/cfent.cfm</link>
</item>
<item>
<text>ColdFusion for J2EE</text>
<link>/products/cfj2ee.cfm</link>
</item>
</menu>
<item>
<text>Flash</text>
<link>/products/flash.cfm</link>
</item>
<item>
<text>Dreamweaver</text>
<link>/products/dw.cfm</link>
</item> </menu>
<item>
<text>Search</text>
<link>/search.cfm</link>
</item><item>
<text>Login</text>
<link>/logout.cfm</link>
</item>
</menu>
</cfoutput>