<!doctype html>
<html>
<head>
<style>
td { vertical-align:top; padding: 0; width:70px; height:70px; background-color:green; border:1px solid black }
table { border-spacing:10px; border:1px solid black; position:relative }
div { position:absolute; width:70px; height:70px; background-color:green; }
</style>
</head>
<body>

All cells should be green.

<table>
<tr><td><td><td><td style="background-color:red"><span><div></div></td>
<tr><td><td><td style="background-color:red"><div></div><td style="background-color:red"><span style="display:inline-block; vertical-align:top"><div></span></td>
</table>

<table style="direction:rtl">
<tr><td><td><td><td style="background-color:red"><span><div></div></td>
<tr><td><td><td style="background-color:red"><div></div><td style="background-color:red"><span style="display:inline-block; vertical-align:top"><div></span></td>
</table>