Example # 2
Here is the source code for the page you are currently viewing.
<FRAME SRC="frames8.html" NAME="top" NORESIZE>
<FRAME SRC="frames9.html" NAME="bottom">
Your browser doesn't support frames. Go to <a href="http://www.netscape.com">http://www.netscape.com</a> to get a browser which supports frames.
It looks extremely similar to the first one, doesn't it. That's because the only change between rows and columns are <Frameset Rows (or cols)="146,1*"> (Also the frame src and name are different but I could have kept those the same.)