http://noman.nodefall.de/forum/viewtopic.php?t=20
that's a pretty good example of it, look at the first reply from "blacksheep", his sig start with ________ like usual, but should be at the bottom of the text field close to the buttons below.
As you can see, the td tag holding the text is correctly assigned to top, but the sig is not. Same problem is with valign=middle.