How to create irregular tables in excel

How to create an irregular table in excel?

For example, the following irregular table:

Then excel can create irregular tables through merging.

Start by creating more cells, and then merge them as needed.

Just make 12 small grids, merge every 3 of them into 4 grids.

The following is a combination of every 2, which is 6, and every 4, it is 3 cells.

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