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<?php
/*
* Tag Shortcode
* Usage: [tag type="span" class="myClass" id="firstSpan"]Lorem ipsum dolor sit amet[/tag]
*/
function tag_shortcode( $atts, $content = null ) {
  extract( shortcode_atts( array(
    'class' => 'shortcode_class',
    'id' => '',
    'type' => 'div',
    'style' => ''
  ), $atts ) );
  return '<' . esc_attr($type) . ' id="' . esc_attr($id) . '" class="' . esc_attr($class) . '" style="' . esc_attr($style) . '">' . do_shortcode($content) . '</' . esc_attr($type) . '>';
}
add_shortcode( 'tag', 'tag_shortcode' );