See also the Netscape Navigator HTML Tag Reference:   Lists

The <ol> and <li> tags can be used together to have the Web
browser created numbered lists. The benefit of this is that if
the order of the items in a list is rearranged, the browser will
automatically renumber the items.

Steps to preparing spaghetti:
  1. Boil water
  2. Put pasta in boiling water
  3. Heat sauce in separate pot
  4. Let sauce just come to a boil
  5. Let pasta boil for 10 minutes
  6. Drain pasta; put pasta in bowl
  7. Pour sauce over pasta
  8. Enjoy meal
Notice that <br> tags do NOT need to be inserted after each list item.

For UNnumbered lists, use the <ul> tag.

Basic components of a computer system:
The <ul> tag is also very useful for creating outlines. As <ul>
tags are nested within each other, the size of the indentation
increases, and the style of bullets changes as well.

The Human Body