<header>
<h1>New Comment</h1>
</header>
<form action="create" method="post" id="comment" enctype="multipart/form-date">
<span class="field top">
<label for="content">Content</label>
<textarea type="text" id="content" name="comment[content]"></textarea>
</span>
<input class="right" type="submit" value="Create comment">
</form>