You could do it along these lines:
Code:
<xsl:stylesheet
xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
xmlns:ns0="http://example.com/ns0"
xmlns:ns1="http://example.com/ns1"
exclude-result-prefixes="ns0"
version="1.0">
<xsl:template match="ns0:UserInput">
<ns1:CreateUser>
<xsl:apply-templates/>
</ns1:CreateUser>
</xsl:template>
<xsl:template match="ns0:UserInput/ns0:attr">
<xsl:element name="ns1:{@name}">
<xsl:apply-templates/>
</xsl:element>
</xsl:template>
</xsl:stylesheet>
You will have to adjust the namespaces to ones actually used in your input and output formats.