There are several things to consider for the logo markup
1. it is a heading semantically, and if the image was not present, it
would be a top level heading <h1> as far as the information it provides
2. Search Engines only recognize/ rank the <h1> and <h2> headings
(currently).
3. The older systems of using a logo image in the <h1> as a background
- are also not SEO friendly, either. So...
If you want an accessible, browser friendly and "findable" website,
there is the system that www.alistapart.com is now using for their logo.
Using an <h1> with an added id. sample: <h1 id="masthead">. This will
distinguish it from the page titles, which are also <h1> and keep it
in heading order semantically. Also note, keep the image in the markup.
Roxanne Sutton
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