// Instantiates respawnPrefab at the location 
// of the game object with tag "Respawn"
var respawnPrefab : GameObject;
var respawn = GameObject.FindWithTag ("Respawn");
Instantiate (respawnPrefab, respawn.transform.position, respawn.transform.rotation);

using UnityEngine;
using System.Collections;

public class example : MonoBehaviour {
    public GameObject respawnPrefab;
    public GameObject respawn = GameObject.FindWithTag("Respawn");
    void Example() {
        Instantiate(respawnPrefab, respawn.transform.position, respawn.transform.rotation) as GameObject;
    }
}

import UnityEngine
import System.Collections

class example(MonoBehaviour):

    public respawnPrefab as GameObject

    public respawn as GameObject = GameObject.FindWithTag('Respawn')

    def Example():
        (Instantiate(respawnPrefab, respawn.transform.position, respawn.transform.rotation) as GameObject)