Excel – How to split a cell in Excel into two or more where they are divided horizontally

excel

How do I split a cell in Excel into two or more where they are divided horizontally. Please see the screenshot below:

You'll notice that row number 2 (cat/parrot) is divided. I'm not sure how to replicate this.
I tried CMD + ALT + Enter which split the text on two lines, but that is not the effect I'm looking for. In the screenshot example the cat and parrot are selectable like they are in their own cells.

thanks for any help
enter image description here

Best Solution

The cell you are looking at is not divided but the cells to the right are 'merge & centered' there is a button for that in the ribbon at the top of your window under the home tab