网上看到过这样的效果，现提供制作的Html代码：
<table cellspacing=0 cellpadding=0 width=350 align=center border=0>
<tbody>
<tr>
<td valign=bottom align=right width=347 rowspan=2>
<table cellspacing=0 cellpadding=0 width="100%" border=0 style="BORDER-RIGHT: #333333 1px solid; BORDER-TOP: #333333 1px solid; BORDER-LEFT: #333333 1px solid; BORDER-BOTTOM: #333333 1px solid;">
<tbody>
<tr>
<td colspan="4" height="20"> </td>
</tr>
<tr>
<td colspan="3" nowrap height="30" width="56">
</td></td>
</tr>
<tr>
<td colspan="3" nowrap height="30"></td>
<td></td>
</tr>

<tr valign="bottom">
<td colspan="4" nowrap align="center" height="30"></td>
</tr>
</td>
<tr>
<td colspan="4" nowrap align="right" height="60"></td>
</tr>
</tbody>
</table>
</td>
<td width=1 bgcolor=#ffffff height=5></td>
<td width=1 bgcolor=#ffffff height=5></td>
<td width=1 bgcolor=#ffffff height=5></td>
</tr>
<tr>
<td width=1 bgcolor=#333333 height=120></td>
<td width=1 bgcolor=#666666 height=120></td>
<td width=1 bgcolor=#999999 height=120></td>
</tr>
<tr valign=top align=right>
<td colspan=4>
<table cellspacing=0 cellpadding=0 width="345" border=0>
<tbody>
<tr>
<td bgcolor=#333333 height=1></td>
</tr>
<tr>
<td bgcolor=#666666 height=1></td>
</tr>
<tr>
<td bgcolor=#999999 height=1></td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr valign=center align=right>
<td colspan=4 height=35> </td>
</tr>
</tbody>
</table>