<style>form{text-align:center;margin: 0 auto;}button{background-color:#000;border:1px solid#000;border-radius:5px;color:#fff;cursor:pointer;font-family:tahoma;padding:5px}textarea{border:1px dashed #000;border-radius:10px;color:#000;direction:ltr;height:150px;overflow-x:hidden;overflow-y:auto;padding:7px;resize:none;width:500px}</style>
<script>
function makuonline() {
var add=document.getElementById('add').value;
var makuonlineabzar='<p>'add'</p>';
document.getElementById('code').value=makuonlineabzar;}
</script>
<form action="#">
<textarea id="add" dir="ltr" name="matn" style="width:400px;height:150px;"></textarea><br><br>
<button value="matnsaz" onclick="makuonline();s=form.matn.value;s=s.replace(/\n/g,'</p>\n<p>');s=s.replace(/<p><\/p>\n/g,'');form.matn.value='<p>'+s" type="button">ساختن</button><br><br>
<textarea id="code" name="code" cols="50" readonly="readonly" onfocus="javascript:this.select();" onclick="javascript:this.select();"></textarea>
</form>