This document discusses two approaches to creating custom tag libraries in JavaServer Pages (JSP): Java-based and JSP-based tags. Java-based tags use Java files for tag handling and have no version restrictions, while JSP-based tags use JSP files and are only available from JSP 2.0 onward. Both approaches involve a tag handler class, tag library descriptor (TLD) file, and JSP file using the tag library. The tag handler class defines the tag behavior by implementing the doTag() method. The TLD maps XML element names to the tag implementation. Attributes can be passed to tags and accessed via setter methods. Tag files provide an alternative to Java classes for simple formatting tags.