2nd Row: Starts with the 1st blue cell and ends with the 2nd blue cell. The yellow cell from the 1st row takes up the space in between the 2 blue cells. <tr><td></td> <td></td></tr>
3rd Row: Starts with the 1st green cell. Yellow cell same as above. <tr><td></td> <td></td></tr>
RULE: The rowspan number depends on the number of rows that cell crosses.