<!DOCTYPE html>
<html>
<head>

<style>
td {width: 30px; height: 30px;}

</style>
</head>

<body ">
 <table border cellspacing="10px" cellpadding="10px">
  <tbody id="tbody">
   <tr><td rowspan="0"></td></tr>
   <tr></tr>
   <tr>
    <td></td>
   </tr>
  </tbody>
 </table>
</body>
</html>