[fedushok]

table {
width: 100%;
border-collapse: collapse;
border: none;
}

table td {
padding: 3px 0;
text-align: left;
}

input {
    box-sizing: border-box;
    height: 22px;
}

<div style="width: 165px; border: 1px solid black">
    <table>
        <tr>
            <td style="text-align: right;"><label>раз ковбой:</label>
            </td>
            <td>
                <input type="text" name="n1" size="2em" value="" tabindex="1">
            </td>
            <td rowspan="2">
                <button type="button" style="width: 32px;">
                </button>
            </td>
        </tr>
        <tr>
            <td style="text-align: right;"><label>два ковбой:</label>
            </td>
            <td>
                <input type="text" name="n2" size="2em" value="" tabindex="2">
            </td>
        </tr>
    </table>
</div>