sample.kml

<?xml version="1.0" encoding="UTF-8"?>
<kml xmlns="http://www.opengis.net/kml/2.2">
    <Placemark>
        <name>Pyramid (in Egypt)</name>
        <description>3d kml model at Egypt</description>
        <Model>
            <Location>
                <longitude>31.2357</longitude>
                <latitude>30.0444</latitude>
                <altitude>0</altitude>
            </Location>
            <Orientation>
                <heading>0</heading>
                <tilt>0</tilt>
                <roll>0</roll>
            </Orientation>
            <Scale>
                <x>1</x>
                <y>1</y>
                <z>1</z>
            </Scale>
            <Link>
                <href>model.dae</href>
            </Link>
            <ResourceMap>
                <Alias>
                    <targetHref>textures/texture.png</targetHref>
                    <sourceHref>textures/texture.png</sourceHref>
                </Alias>
            </ResourceMap>
        </Model>
    </Placemark>
</kml>