/* WoWEN.ru */   
   .partner {padding:5px;background:#ededed; border:1px solid #818181;-moz-border-radius:3px;-webkit-border-radius:3px;border-radius: 3px;}   
   .partnerd {padding:3px;background:#ededed; border:1px solid #818181;-moz-border-radius:3px;-webkit-border-radius:3px;border-radius: 3px;}   
   /* ------------ */

<table border="0" width="100%" cellspacing="1" cellpadding="2" class="partner">  
  <tr>  
  <td align="center">  
  <center>  
  <table border="0" width="90%" cellspacing="2" cellpadding="3">  
  <tr>  
  <td class="partnerd"><center>  
$COUNTER$
  </center></td>  
  </tr>  
  </table>  
  <table border="0" cellpadding="2" cellspacing="1" width="100%">  
  <tbody>  
   
  </tbody></table>  
  </div>  
  </td></tr>  
  </table>  
   
   
   
  <table border="0" width="100%" cellspacing="1" cellpadding="2" class="partner">  
  <tr>  
  <td align="center">
  <center>  
  <table border="0" width="90%" cellspacing="2" cellpadding="3">  
  <tr>  
  <td class="partnerd"><center>  
  <font size="1"><a onclick="$('#online12').slideToggle('slow');" href="javascript://;"><span style="color:1873ff">Кто</span><span style="color:gray">Онлайн?</span></a></font>  
  </center></td>  
  </tr>  
  </table>  
  <div id="online12" style="display:block;">  
  <table border="0" cellpadding="2" cellspacing="1" width="100%">  
  <tbody>  
  <tr>  
  <table width="90%"><tr><td class="partnerd">  
  <div align="center"><div id="banners">  
  <center>  
  $ONLINE_COUNTER$$ONLINE_USERS_LIST$
  </center>  
  </div></div>  
  </tr>  
  </tbody></table>  
  </div>  
  </td></tr>  
  </table>