diff --git a/includes/theme.inc b/includes/theme.inc
index dabf1dfd22..fb576b07db 100644
--- a/includes/theme.inc
+++ b/includes/theme.inc
@@ -2074,6 +2074,8 @@ function theme_table(array $variables) {
     );
   }
 
+  $variables['rows'] = $rows;
+
   // Format the table header.
   if (!empty($header)) {
     $ts = tablesort_init($header);
@@ -2092,54 +2094,57 @@ function theme_table(array $variables) {
     $ts = array();
   }
 
-  // Rows and footer have the same structure.
   $sections = array(
-    'rows' => 'tbody',
-    'footer' => 'tfoot',
+    'tbody' => $rows,
   );
-  $variables['rows'] = $rows;
-  foreach ($sections as $section => $tag) {
-    if (!empty($variables[$section])) {
-      $output .= "<" . $tag . ">\n";
-      $flip = array('even' => 'odd', 'odd' => 'even');
-      $class = 'even';
-      foreach ($variables[$section] as $number => $row) {
-        $cells = $row;
-        $attributes = array();
-        $no_striping = $section === 'footer';
-
-        // Check if we're dealing with a simple or complex row.
-        if (isset($row['data'])) {
-          $cells = $row['data'];
-          $no_striping = isset($row['no_striping']) ?
-            $row['no_striping'] : $no_striping;
-
-          // Set the attributes array and exclude 'data' and 'no_striping'.
-          $attributes = $row;
-          unset($attributes['data']);
-          unset($attributes['no_striping']);
-        }
 
-        // Add odd/even class.
-        if (!$no_striping) {
-          $class = $flip[$class];
-          $attributes['class'][] = $class;
-        }
+  if (!empty($variables['footer'])) {
+    $sections['tfoot'] = $variables['footer'];
+  }
 
-        // Build row.
-        if (!empty($cells)) {
-          $output .= ' <tr' . drupal_attributes($attributes) . '>';
-          $i = 0;
-          foreach ($cells as $cell) {
-            $cell = tablesort_cell($cell, $header, $ts, $i++);
-            $output .= _theme_table_cell($cell);
-          }
-          $output .= " </tr>\n";
-        }
+  // tbody and tfoot have the same structure and are built using the same
+  // procedure.
+  foreach ($sections as $tag => $content) {
+    $output .= "<" . $tag . ">\n";
+    $flip = array('even' => 'odd', 'odd' => 'even');
+    $class = 'even';
+
+    foreach ($content as $number => $row) {
+      $cells = $row;
+      $attributes = array();
+      $no_striping = $tag === 'tfoot';
+
+      // Check if we're dealing with a simple or complex row.
+      if (isset($row['data'])) {
+        $cells = $row['data'];
+        $no_striping = isset($row['no_striping']) ?
+          $row['no_striping'] : $no_striping;
+
+        // Set the attributes array and exclude 'data' and 'no_striping'.
+        $attributes = $row;
+        unset($attributes['data']);
+        unset($attributes['no_striping']);
+      }
+
+      // Add odd/even class.
+      if (!$no_striping) {
+        $class = $flip[$class];
+        $attributes['class'][] = $class;
       }
 
-      $output .= "</" . $tag . ">\n";
+      // Build row.
+      if (!empty($cells)) {
+        $output .= ' <tr' . drupal_attributes($attributes) . '>';
+        $i = 0;
+        foreach ($cells as $cell) {
+          $cell = tablesort_cell($cell, $header, $ts, $i++);
+          $output .= _theme_table_cell($cell);
+        }
+        $output .= " </tr>\n";
+      }
     }
+
+    $output .= "</" . $tag . ">\n";
   }
 
   $output .= "</table>\n";