Why would you create a list with &lt;div&gt; elements? I understand your point; DOM structure has styling defaults and you have to play with it - 100% decoupling it&#x27;s not possible. Still, trying to achieve decoupling between structure and styles doesn&#x27;t mean that you should create bad mark-up.<p>In your scenario, I&#x27;d use a list element (&lt;ul&gt; or &lt;ol&gt;, according to the nature of the data) with a class (e.g. .my-list) and list item elements also with a class if needed (&lt;li&gt; with e.g. .my-list__item). No complications here. If somewhere along the way someone wanted to to a navigation area with exactly the same styles but with a different mark-up (anchors inside a &lt;nav&gt;), you could reuse or extend those classes to a &lt;nav&gt; element for the container and &lt;a&gt; elements for items. That&#x27;s another &quot;level&quot; of DOM independence.