What you need to do is create the WML code like you would if you were just creating it straight then, you need to change the header information to make it WML encoded.... so You can't have any spaces. newlines, or anything before you declare the WML encoding type.
Nick
If this isn't enough you can e-mail me back to get more info.
ps. your code could look like.
<?php
$value=database_function();
header("Content-type: encodetype/WML");
<?xml: version=1 >
<wml stuff="yes">
<make>$value[1]</make>
echo "<me or=\"".$value["you"]"\" > Proud </me>
</wml>