Is it possible to split a single empty cell into 2?

My co-worker is trying to stump me with an excel
question. I told her that there's no way to do that but
she said she did that previously, by mistake. I still
don't think it's possible. I know you can split a merged
cell. And I know you can split text within a single cell
thru the text to columns. But I don't think you can split
an empty cell into 2.

Please confirm.

Thank you,
C