Web browsers construct two parallel representations of a web page:
When you style a <div> or <span> to visually look like a button with rounded corners and gradients, zero semantic metadata is conveyed to the accessibility tree. To a blind screen reader user, it is invisible as an actionable control—it is announced merely as generic 'text'.
The Law of Semantics: Visual styling conveys intent to sighted mouse users; semantic HTML elements convey intent to the entire spectrum of human beings and assistive technologies.
Level 1 · Accessible interaction basics