<style>
table {
  width: 300px; 
  border-spacing: 0px
}
td {
 height: 100px;
 background-color: green;
}
</style>
<table>
  <tr><td></td></tr>
  <tr><td style="padding: 1px"></td></tr>
  <tr><td style="padding: 10px"></td></tr>
</table>
