actually now its looked upon not to use tables for layout as a table is idealy for storing data not layout.
using layers is better due to accessability, differences in browsers etc...
best practice is to use CSS and layers for the layout this will display the site correctly in most browsers and if the browser doesnt support CSS/layers all the content will be left aligned so the content is still legible:
heres an example of a site im working on for one of my assignments at the moment.
iv got all layout/design done i just need to script the php for the database.