my @headings = ('Foo','Bar');
my @rows = th(\@headings);

my @row1 = (td({-rowspan=>'2'},'foo1'));
push(@row1,td('bar1'));
push(@rows,@row1);

my @row2 = (td(['','bar2']));
push(@rows,@row2);

my @row3 = (td({-rowspan=>'2'},'foo2'));
push(@row3,td('bar3'));
push(@rows,@row3);

my @row4 = (td(['','bar4']));
push(@rows,@row4);

print start_html('foobar'),
  table({-border=>'1'},Tr(\@rows)),
end_html;