html - Is it semantically incorrect to put a <div> or <span> inside of a <button>?

Question

I'd like to do the following, but is it semantically correct?

<button>
  <div></div>
  <div></div>
</button>

Answer 1

The current HTML5 draft says it is incorrect.

http://www.w3.org/TR/2012/WD-html5-20120329/the-button-element.html#the-button-element says that a <button> must contain only Phrasing content. Phrasing content is defined as including <span> but not <div>.