use CGI::Pretty qw(:standard);
print table({border=>1, cellspacing=>2, cellpadding=>2},
  Tr({align=>'left', valign=>'center'}, [
    td([qw(one 1 I)]),
    td([qw(one 1 I)]),
    td('two').td({colspan=>2}, 2),
    td({colspan=>2}, 'three').td('III'),
    td({colspan=>3}, 'four'),
]));