Pod::Elemental is a system for treating a Pod (plain old documentation|perlpod) documents as trees of elements. This model may be familiar from many other document systems, especially the HTML DOM. Pod::Elemental's document object model is much less sophisticated than the HTML DOM, but still makes a lot of document transformations easy.
In general, you'll want to read in a Pod document and then perform a number of prepackaged transformations on it. The most common of these will be the Pod5 transformation|Pod::Elemental::Transformer::Pod5, which assumes that the basic meaning of Pod commands described in the Perl 5 documentation hold: '=begin', '=end', and '=for' commands mark regions of the document, leading whitespace marks a verbatim paragraph, and so on. The Pod5 transformer also eliminates the need to track elements representing vertical whitespace.