static VALUE
new (int argc, VALUE *argv, VALUE klass)
{
  xmlDocPtr xml_doc;
  xmlNodePtr node;
  VALUE document;
  VALUE content;
  VALUE rest;
  VALUE rb_node;

  rb_scan_args(argc, argv, "2*", &document, &content, &rest);

  if (rb_obj_is_kind_of(document, cNokogiriXmlNode)) {
    document = rb_funcall(document, document_id, 0);
  } else if (!rb_obj_is_kind_of(document, cNokogiriXmlDocument)
             && !rb_obj_is_kind_of(document, cNokogiriXmlDocumentFragment)) {
    rb_raise(rb_eArgError, "first argument must be a XML::Document or XML::Node");
  }

  Data_Get_Struct(document, xmlDoc, xml_doc);

  node = xmlNewDocComment(
           xml_doc,
           (const xmlChar *)StringValueCStr(content)
         );

  rb_node = noko_xml_node_wrap(klass, node);
  rb_obj_call_init(rb_node, argc, argv);

  noko_xml_document_pin_node(node);

  if (rb_block_given_p()) { rb_yield(rb_node); }

  return rb_node;
}