Accessable Structure in HTML for Tabs

When I am told to create a chop for a certain structure of a website, the first thing that comes to mind is what is the best structure. Sure there are a lot of simple markup solutions you could go with like a tabbed navigation. But what you have to ask yourself is what will be SEO friendly, User friendly and Accessible for people with disabilities.

In looking for the best solution, I stumbled across jQuery Accessible Tabs by Dirk Ginader.
http://blog.ginader.de/archives/2009/02/07/jQuery-Accessible-Tabs-How-to-make-tabs-REALLY-accessible.php

This solution takes care of all of the issues I’ve found in most tab markup.
It’s Seo friendly and when javascript is disabled the content is still legible.