In MS Word, one can use the "split cell" function to insert multiple rows
and/or columns into a single cell. I would like to do the same, but in
Excel. In this case, it is simply text that I am dealing with, no fancy
formulas or such.

So in one cell, I want the top part to span the width of the cell and say
"The Big Idea", and then immediately beneath that, have 3 columns that are
"children" of "The Big Idea" that say "Good", "Bad" and "Ugly".
I know I could do this using different Excel rows entirely and using the
"merge cell" function, but this does not look the same.

Help?