8.1.1. Tag unordered lists with <ul> and <li>

Use the <ul> and <li> tags to tag lists of items which can appear in any order (menus, tabs, sharing buttons, website map, etc.).

If required, make sure that lists are properly nested:

<ul>
    <li>First item of first level</li>
    <li>
        Second item of first level
        <ul>
            <li>First item of second level </li>
            <li>Second item of second level </li>
        </ul>
    </li>
    <li>Third item of first level </li>
</ul>