The table below is made with percentages. (Hint: 33% is nearly equal to one-third. Put the stray percent in the center cell.) The CELLSPACING and CELLPADDING, however, are always pixel values -- 20 and 10 respectively here.

Same as above with some adjustments to CELLSPACING, CELLPADDING, and BORDER. Note that the white cells blend into the white background of the page without borders.