As both the number of mobile users and users' reliance on the Web grows, so does the need for Web access from handheld devices. Our long-term goal is to develop a high-quality syntax-based Web transcoding system that allows universal access to Web pages without manual reauthoring. We focus on structure-aware transcoding heuristics, which preserve the original Web page's underlying layout as much as possible. The proposed heuristics extract the relative importance of Web components from an intelligent syntactic analysis. Like other transcoding approaches, ours does not support executable content such as Java, Javascript, and Flash. To evaluate our heuristics' effectiveness, we performed subjective quality evaluations in Web-based experiments.