<?xml version="1.0" encoding="UTF-8"?>
<content xmlns="http://www.s60.com/xml/content/2">
  <tag name='target' value='foo'/>
  <output dir="content">
    <input>
      <include files="test/override.txt, test/s60.txt"/>
    </input>
  </output>
  <output dir="include" flatten='true'>
    <input>
      <include files="test/s60.txt"/>
    </input>
  </output>
</content>