Código PHP:
<table border="1" cellpadding="4" cellspacing="0" height="100" width="300">
<tr>
<td width="300" colspan="4"></td>
</tr>
<tr>
<td width="150" colspan="2"></td>
<td width="150" colspan="2"></td>
</tr>
<tr>
<td width="100"></td>
<td width="100" colspan="2"></td>
<td width="100"></td>
</tr>
</table>