Which Is More SEO Friendly CSS or Tables

There are some SEO Firms that tell website owners that converting their website from Tables to CSS HTML markup will help the site rank better. Matt Cutts dispels this myth.

While there are many reasons not to use Tables for Layout, using tables versus CSS in your HTML doesn’t effect your website rankings on the Google search engine.

Question: Is a website designed with a CSS-based layout more SEO friendly that a table-based layout?