If you are asking the rails way of doing this, then its defiantly using 'content_tag', but using tag_helpers has its own advantages and disadvantages
Personally for me I can see these things, (Using rails helpers instead of pure HTML)
Advantages
1 - Your code will be cleaner. (with less lines)
2 - You will have more control other the elements.
Ex: You can have your own helper tags like 'big_text_box' which will return a text box more than the normal with and you can use it across all the site
3 - You will be able to add attributes like class, id dynamically in the runtime
Disadvantages
1 - If you have a separate designer (I mean UI engineer) he/she will get confuse of by the code you have use. As its not pure html
2 - Its slow than the pure html (But this will not even noticeable unless otherwise your app is a damn major one...)
So its up to you to decide what to use, personally I prefer using rails helper tags as it makes me more comfortable
HTH
cheers
sameera