Ran across this over at mezzoblue and had to snip:

Three DIVs for the design-gods painting on Macs,
Seven for the usability-lords in their websites of grey,
Nine for Windoze geeks doomed to debug,
One for the Zeld Man on his orange page,
In the land of New York where the pundits cry.
One DIV to size them all, One DIV to pad them,
One DIV to colour them all and in the browser style them
In the land of W3 where the standards lie.

Appologies to Mr. Tolkien.