first I would advise to take a look at the (current) CPAN docs for CGI. You might find particularly useful the "CREATING STANDARD HTML ELEMENTS" section, as it provides this example:

print table({-border=>undef},
        caption('When Should You Eat Your Vegetables?'),
        Tr({-align=>CENTER,-valign=>TOP},
        [
           th(['Vegetable', 'Breakfast','Lunch','Dinner']),
           td(['Tomatoes' , 'no', 'yes', 'yes']),
           td(['Broccoli' , 'no', 'no',  'yes']),
           td(['Onions'   , 'yes','yes', 'yes'])
        ]
        )
);
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Update: A much better monk already beat me to the punch, and with a more detailed response to boot :)