drupal7_multi_head_table

/**
 * Use
 *
 * $header['row1'][] => ['data' => 'header-1-1', 'colspan' => 2];
 * $header['row1'][] => ['data' => 'header-1-2', 'colspan' => 2];
 * $header['row2'] => ['Total', 'Avg', 'Total', 'Avg'];
 * // add in some colgroups for targeted styling
 * $colgroups = array_fill(0, 2, ['attributes' => ['span' => 2]]);
 * $rows = array_fill(0, 4, '10');
 *
 * return theme('multi_head_table', ['header' => $header, 'rows' => $rows, 'colgroups' => $colgroups]); 

/**
 * Implements hook_theme().
 */
function module_theme($existing, $type, $theme, $path) {
  $items['multi_head_table'] = [
    'variables' => [
      'header' => [],
      'rows' => [],
      'attributes' => [],
      'caption' => NULL,
      'colgroups' => [],
      'sticky' => NULL,
      'empty' => NULL,
    ],
  ];

  return $items;
}

/**
 * Theme a table with multiple headers
 */

function theme_multi_head_table($variables) {
  $header = $variables['header'];
  $multi_header = FALSE;
  if (!empty($header) && isset($header['row2'])) {
    $multi_header = TRUE;
  }

  $rows = $variables['rows'];
  $attributes = $variables['attributes'];
  $caption = $variables['caption'];
  $colgroups = $variables['colgroups'];
  $sticky = $variables['sticky'];
  $empty = $variables['empty'];

  // Add sticky headers, if applicable.
  if (count($header) && $sticky) {
    drupal_add_js('misc/tableheader.js');
    // Add 'sticky-enabled' class to the table to identify it for JS.
    // This is needed to target tables constructed by this function.
    $attributes['class'][] = 'sticky-enabled';
  }

  $output = '<table' . drupal_attributes($attributes) . ">\n";

  if (isset($caption)) {
    $output .= '<caption>' . $caption . "</caption>\n";
  }

  // Format the table columns:
  if (count($colgroups)) {
    foreach ($colgroups as $number => $colgroup) {
      $attributes = array();

      // Check if we're dealing with a simple or complex column
      if (isset($colgroup['data'])) {
        foreach ($colgroup as $key => $value) {
          if ($key == 'data') {
            $cols = $value;
          }
          else {
            $attributes[$key] = $value;
          }
        }
      }
      else {
        $cols = $colgroup;
      }

      // Build colgroup
      if (is_array($cols) && count($cols)) {
        $output .= ' <colgroup' . drupal_attributes($attributes) . '>';
        $i = 0;
        foreach ($cols as $col) {
          $output .= ' <col' . drupal_attributes($col) . ' />';
        }
        $output .= " </colgroup>\n";
      }
      else {
        $output .= ' <colgroup' . drupal_attributes($attributes) . " />\n";
      }
    }
  }

  // Add the 'empty' row message if available.
  if (!count($rows) && $empty) {
    $header_count = 0;
    foreach ($header as $header_cell) {
      if (is_array($header_cell)) {
        $header_count += isset($header_cell['colspan']) ? $header_cell['colspan'] : 1;
      }
      else {
        $header_count++;
      }
    }
    $rows[] = array(array('data' => $empty, 'colspan' => $header_count, 'class' => array('empty', 'message')));
  }

  // Format the table header:
  if (count($header)) {
    $ts = tablesort_init($header);
    // HTML requires that the thead tag has tr tags in it followed by tbody
    // tags. Using ternary operator to check and see if we have any rows.

    if ($multi_header) {
      foreach ($header as $header_row) {
        $output .= (count($rows) ? ' <thead><tr>' : ' <tr>');
        foreach ($header_row as $cell) {
          $cell = tablesort_header($cell, $header_row, $ts);
          $output .= _theme_table_cell($cell, TRUE);
        }
        $output .= (count($rows) ? " </tr></thead>\n" : "</tr>\n");
      }

    } else {
      $output .= (count($rows) ? ' <thead><tr>' : ' <tr>');
      foreach ($header as $cell) {
        $cell = tablesort_header($cell, $header, $ts);
        $output .= _theme_table_cell($cell, TRUE);
      }
      $output .= (count($rows) ? " </tr></thead>\n" : "</tr>\n");
    }

  }
  else {
    $ts = array();
  }

  // Format the table rows:
  if (count($rows)) {
    $output .= "<tbody>\n";
    $flip = array('even' => 'odd', 'odd' => 'even');
    $class = 'even';
    foreach ($rows as $number => $row) {
      // Check if we're dealing with a simple or complex row
      if (isset($row['data'])) {
        $cells = $row['data'];
        $no_striping = isset($row['no_striping']) ? $row['no_striping'] : FALSE;

        // Set the attributes array and exclude 'data' and 'no_striping'.
        $attributes = $row;
        unset($attributes['data']);
        unset($attributes['no_striping']);
      }
      else {
        $cells = $row;
        $attributes = array();
        $no_striping = FALSE;
      }
      if (count($cells)) {
        // Add odd/even class
        if (!$no_striping) {
          $class = $flip[$class];
          $attributes['class'][] = $class;
        }

        // Build row
        $output .= ' <tr' . drupal_attributes($attributes) . '>';
        $i = 0;
        foreach ($cells as $cell) {
          $cell = tablesort_cell($cell, $header, $ts, $i++);
          $output .= _theme_table_cell($cell);
        }
        $output .= " </tr>\n";
      }
    }
    $output .= "</tbody>\n";
  }

  $output .= "</table>\n";
  return $output;
}