1. accessible-table-standard.html

Headers as columns:
<table>
    <tr>
      <th scope="col">User costs</th>
      <th scope="col">Business costs</th>
    </tr>
    <tr>
      <td>What about your product might the user ignore if a form is onerous?</td>
      <td>Where will you keep all of this stuff?</td>
    </tr>
    <tr>
      <td>How much time does a user really have to contribute to your form fields?</td>
      <td>What is the cost of updating, modifying, and potentially disposing of data?</td>
    </tr>
</table>

Headers as rows:
<table>
    <tr>
      <th scope="row">User costs</th>
      <td>What about your product might the user ignore if a form is onerous?</td>
      <td>Where will you keep all of this stuff?</td>
    </tr>
    <tr>
      <th scope="row">Business costs</th>
      <td>How much time does a user really have to contribute to your form fields?</td>
      <td>What is the cost of updating, modifying, and potentially disposing of data?</td>
    </tr>
</table>

2. accessible-table-complicated.html

<table>
    <tr>
      <th colspan="2" scope="col" id="r1c1">User costs</th>
      <th colspan="2" scope="col" id="r1c3">Business costs</th>
    </tr>
    <tr>
      <th id="r2c1">Attention</th>
      <td headers="r1c1 r2c1">What about your product might the user ignore if a form is onerous?</td>
      <th id="r2c3">Data storage</th>
      <td headers="r1c3 r2c3">Where will you keep all of this stuff?</td>
    </tr>
    <tr>
      <th id="r3c1">Time</th>
      <td headers="r1c1 r3c1">How much time does a user really have to contribute to your form fields?</td>
      <th id="r3c3">Data maintenance</th>
      <td headers="r1c3 r3c3">What is the cost of updating, modifying, and potentially disposing of data?</td>
    </tr>
    <tr>
      <th id="r4c1">Trust</th>
      <td headers="r1c1 r4c1">What happens if users don’t understand why certain data is required?</td>
      <th id="r5c3">Data quality</th>
      <td headers="r1c3 r4c3">What will it take to sift through made-up data to get to the real stuff?</td>
    </tr>
    <tr>
      <th id="r5c1">Physical cost</th>
      <td headers="r1c1 r5c1">What does it take from the user to fill out the form?</td>
      <th id="r5c3">Breach of user trust</th>
      <td headers="r1c3 r5c3">How would users react if data were misused or sold?</td>
    </tr>
</table>