An SGMLer might say that the right way to code this is something like
See item <Xref see=L3d> for details
and
<NumberedList>
<Item id=L3a>the first item</Item>
<Item id=L3b>the first item</Item>
<Item>an item I didn't bother to name</Item>
<Item id=L3d>the special item</Item>
</NumberedList>
(I don't care about the actual tags, use OL and LI if you like).
However, even with a point-at-the-list-item-and-click-your-heels-together
interface, some (most?) authors will write
See item d on the next screen for details.
Click on this underlined text to go there now.
When the Nintendo www browser is out, we'll see
Press the FIRE button on your joystick to go there now
:-)
However, since there is no XRef tag (this is not quite the same as the HTML
A element type, but more like a Pinnacles reflection, for any semiconductor
people out there, as it inserts content taken from elsewhere), we can't
blame authors for not using it, and for relying on presentation to convey
meaning in this way.
Lee