I just want to confirm whether we can insert html tags inside the xsl variable? example

<xsl:variable name="htmlContent">
<html>
<body>
hiiii
</body>
</html>
</xsl:variable>

if i use

<xsl:value-of select="$htmlContent"/>

I shoud get

<html>
<body>
hiiii
</body>
</html>

Is it possible? i have tried

<xsl:value-of disable-output-escaping="yes" select="$htmlContent"/>

Eventhough i am not getting the desired output

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