Accessibility Issues - Use of LABEL Attribute in Forms
According to Robert's Talk, "The label element is used together with form elements and it makes it accessible to screen readers, while also making the text clickable to set focus to the element in question."
The problem occurs most often here at UK when we have search windows on our pages. If we use the newer Searching Your Pages-Custom Searching method on the Providers page we're safe because the proper HTML is included. However, if we haven't updated for a while then the <label for="q"></label> tags may not be present within our HTML and text and screen readers will not know what the Search window is all about.
Other examples of proper form "labeling" are available from NetMechanic, SEO Consultants, the Web Design Group, and WebXact