Spanning Columns and rows

So i’m working on spanning some rows and columns and for some reason I cant get this to wrap around my head and wanted to see if anyone could answer this for me. Rows are vertical and Columns are horizontal, correct? and when I span either or they should span in the same direction?

Vertical means standing up. Columns are vertical. Row means laying flat. Rows are horizontal.

<tr><td rowspan="2"></td><td></td></tr>
<tr>                     <td></td></tr>
<tr><td colspan="2"></td></tr>

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