<!DOCTYPE HTML>
<html>
  <head>
  <style>
    div.spacer {width:20px; height: 20px;}
    table {background-color: lime;}
    td {background-color: green;}
  </style>
  </head>
  <body>
    <table cellpadding="30px"><tr>
        <td> <div class="spacer"></div> </td></tr>
    </table>
  </body>
</html>