ul{
  list-style:none;
  margin:0;
  padding:0;
  border:0;
}
li{
  padding:10px 0 0 0;
  margin:0;
  border:0;
}


#kopfspalte {
  margin: 20px 20px 0px 20px;
  padding: 10px;
  border: 5px solid red;
  background: #ccc;
  height: 120px;
  voice-family: "\"}\"";
  voice-family:inherit;
  height: 90px;
}
html>body #kopfspalte {
 height: 90px;
}
#linkespalte {
  position: absolute;
  top: 140px;
  left: 10px;
  margin: 20px;
  padding: 10px;
  border: 5px solid red;
  background: #ccc;
  width: 190px;
  voice-family: "\"}\"";
  voice-family:inherit;
  width: 160px;
}
html>body #linkespalte {
 width: 160px;
}
#mitte {
  margin: 5px 190px 20px 230px;
  padding: 10px;
  border: 5px solid red;
  background: #ccc;
}
#rechtespalte {
  position: absolute;
  top: 140px;
  right: 10px;
  margin: 20px;
  padding: 10px;
  border: 5px solid red;
  background: #ccc;
  width: 150px;
  voice-family: "\"}\"";
  voice-family:inherit;
  width: 120px;
}
html>body #rechtespalte {
 width: 120px;
}
div {
 text-align:center;
}