|===

|Cell in column 1, row 1 |Cell in column 2, row 1 |Cell in column 3, row 1

.2+|Content in a single cell that spans rows 2 and 3
|Cell in column 2, row 2
|Cell in column 3, row 2

|Cell in column 2, row 3
|Cell in column 3, row 3

|===