<table cellpadding="0" cellspacing="0">
 <tbody>
  <tr>
   <td>
    <input class="input" name="Account" onblur="if(this.value=='') this.style.backgroundImage='url(/img_up/shop_pds/penguin01/design/2013/index_tx_id.gif)';" onfocus="this.style.backgroundImage='';" onkeydown="" style="background-image: url(/img_up/shop_pds/penguin01/design/2013/index_tx_id.gif); width: 160px; background-repeat: no-repeat" tabindex="1" type="text" /></td>
   <td rowspan="2">
    <input class="img" height="44" src="/img_up/shop_pds/penguin01/design/2013/login_btn_new.gif" type="image" width="69" /></td>
  </tr>
  <tr>
   <td>
    <input class="input" name="Password" onblur="if(this.value=='') this.style.backgroundImage='url(/img_up/shop_pds/penguin01/design/2013/index_tx_pw.gif)';" onfocus="this.style.backgroundImage='';" onkeydown="" style="background-image: url(/img_up/shop_pds/penguin01/design/2013/index_tx_pw.gif); width: 160px; background-repeat: no-repeat" tabindex="1" type="password" /></td>
  </tr>
 </tbody>
</table>