WordPress/wp-content/themes/twentyten/sidebar-footer.php

<?php
/**
 * The Footer widget areas
 *
 * @package WordPress
 * @subpackage Twenty_Ten
 * @since 3.0.0
 */
?>

<?php
	if (
		is_active_sidebar( 'first-footer-widget-area' )  ||
		is_active_sidebar( 'second-footer-widget-area' ) ||
		is_active_sidebar( 'third-footer-widget-area' )  ||
		is_active_sidebar( 'fourth-footer-widget-area' )
	) :
?>
			<div id="footer-widget-area" role="complementary">
<?php if ( is_active_sidebar( 'first-footer-widget-area' ) ) : ?>
					<div id="first" class="widget-area">
						<ul class="xoxo">
							<?php dynamic_sidebar( 'first-footer-widget-area' ); ?>
						</ul>
					</div><!-- #first .widget-area -->
<?php endif; ?>

<?php if ( is_active_sidebar( 'second-footer-widget-area' ) ) : ?>
				<div id="second" class="widget-area">
					<ul class="xoxo">
						<?php dynamic_sidebar( 'second-footer-widget-area' ); ?>
					</ul>
				</div><!-- #second .widget-area -->
<?php endif; ?>

<?php if ( is_active_sidebar( 'third-footer-widget-area' ) ) : ?>
				<div id="third" class="widget-area">
					<ul class="xoxo">
						<?php dynamic_sidebar( 'third-footer-widget-area' ); ?>
					</ul>
				</div><!-- #third .widget-area -->
<?php endif; ?>

<?php if ( is_active_sidebar( 'fourth-footer-widget-area' ) ) : ?>
				<div id="fourth" class="widget-area">
					<ul class="xoxo">
						<?php dynamic_sidebar( 'fourth-footer-widget-area' ); ?>
					</ul>
				</div><!-- #fourth .widget-area -->
<?php endif; ?>

			</div><!-- #footer-widget-area -->
<?php endif; ?>