This element applies a smaller size font formatting to text (in
relation to the default font size.) It seems to be the HTML 3 answer
to the FONT element (introduced by Netscape and Internet Explorer
which runs counter to general HTML ideology of divorcing display
details from content.) SMALL (a virtual style element) and its
companion element BIG answer the needs of having alternate character
level elements for controlling font size while also not being specific
in HOW to display the contents. HTML 3.2 and 4.0, however, support
both font size control mechanisms.