Google Maps/POIs.kml.xsl

 <?xml version="1.0" encoding="UTF-8"?>
   <xsl:stylesheet version="1.0" 
     xmlns="http://earth.google.com/kml/2.1" 
     xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
   <xsl:output method="xml" indent="yes"/>

   <xsl:template match="/">
     <kml xmlns="http://earth.google.com/kml/2.1">
       <Document>
         <name>My POIs</name>
         <description>My Points of Interest (Source: from EditGrid.com)</description>
         <xsl:apply-templates/>
       </Document>
     </kml>
   </xsl:template>

   <xsl:template match="sheet">
     <name>POIs</name>

     <xsl:for-each select="row">
       <xsl:if test="position() > 1">

         <Placemark>
           <name>
             <xsl:value-of select="cell[@col=2]/@value"/>
           </name>
           <description>
             <xsl:value-of select="cell[@col=3]/@value"/>
           </description>
           <Style>
             <IconStyle>
               <Icon>
                 <href>http://maps.google.com/mapfiles/kml/pal2/icon13.png</href>
               </Icon>            
             </IconStyle>
           </Style>
           <Point>
             <extrude>0</extrude>
             <altitudeMode>absolute</altitudeMode>
             <coordinates><xsl:value-of select="cell[@col=1]/@value"/>,<xsl:value-of select="cell[@col=0]/@value"/>,0</coordinates>
           </Point>
         </Placemark>
         <xsl:text>
         
&#13;        
         </xsl:text>
       </xsl:if>
     </xsl:for-each>
   </xsl:template>

 </xsl:stylesheet>