Search engine spiders have difficulty reading messy outdated code. XHTML and CSS are best. PHP with static urls is also good and can be easier to manage. As mentioned earlier W3C guidelines should be followed. This can be difficult though with the different hacks that should be used for IE to make pages display correctly.
Spiders also look at code to content ratio. If you're using tables for non tabular data the search engine gets confused. But like with anything it's cost/benefit and you must take a holistic view to SEO. Don't spend 80% of your time on an aspect that will only produce small benefits if your time and budget are limited; and whos time and budget are not limited?



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