I have tried over and over to use them and never get the result I like. I have been using tables since before there were WYSIWYG tools and I can always do exactly what I want. CSS is great for controlling fonts, text, colors, and keeping a site look consistant, as far as I am concerned. But layers just don't do it for me and probably never will. And just because something is new and different and cool is not a reason to use it. Is it effective? Does it reduce the code size? Is it easy for someone else to understand your code? Can someone else edit it? Can it be used in a content management system? Many of our clients use CMS and if they can't edit it, it is useless.

If you are like me and have clients that wish to do simple edits to their site(s) - tables offer one huge advantage. The inexperienced client can much easier select text or an image in a table cell and replace the same. While this can be done with CCS based layout and / or Contribute or Co-Author, tables remain easiest and simplest. Occams razor.