Button vs FocusPanel. Which one is faster in CPU-intense GUIs?

If you fully set your own css style, then there is a difference
between a Button (<button>) or FocusPanel (<div>): they both look
exactly the same in the browser.

But how is it performance wise

I have a very CPU intense GUI, something like windows explorer (hover
on item, item dragging, item selecting etc) with overlay tags (like
online status) on each icon using AbsolutePanels wrapped in
FocusPanels, or as an alternative pure HTML wrapped in a button.

If I wrap them in buttons, then I have to set pure HTML (do-able) with
button.setHTML to setup the inside.

If I wrap them in focuspanels, then i setup the inside in an elegant
GWT way with an AbsolutePanel inside without going into HTML.

I have thee feeling that buttons are a bit faster, less CPU intense.
Is this true? Or just a hunch? What would you use for the smoothest
user experience??

(P.S. FocusPanel + AbsolutePanel + stuff = 2 divs, Button + stuff = 1
div, does that matter a bit in speed? Or is it just the extra
Javascript of a FocusPanel/AbsolutePanel that will slow things down?)

What would you do in my case?

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