Creating a new component "responsive ready"

I am looking for best practice / recommendation when creating a new UI component to ensure it's ready for Lithium's responsive skin.#Similar to the existing content "Component Tutorial: Building your first custom component", but more specific on current day knowledge.

 

What document object structure to use for the widget?

Containered in DIVs or using unordered lists?

Which Lithium CSS classes to wrap it in?

And wihle we are at it maybe also throw some accessibility best practice in there.

 

I know that there is quite a bit of overlap with general web development best practice, but a list of "good to know" and "known pitfalls to avoid" would probably help everyone migrating to responsive.