Angelwatts is 100% correct when stating "I code to standards".
Of course that sentiment is commonly misinterpreted in two ways.
First, some people think this means developers don't account for any differences and code rigidly to W3C onl. Secondly, others somehow think the developer only code rigidly to one proprietary standard, i.e. MSIE only since its the most common in terms of percentage usage.
I have thoughts on both of these misconceptions.
Even though it was pointed out that some browsers don't conform to W3C (World Wide Web Consortium) standards fully, it is up to the developer to research the slight variances and adjust code accordingly. This means fixing obvious incompatibilities that are well documented in the public domain, i.e. Javascript (event handlers, accessing ID names, etc.).
And just because x% of users use browser X, never discount the other folks who don't. Specifically, don't code using prioprietary methods (i.e. Active X controls and don't rely on IFRAMES) for public sites. But that's perfectly fine if it's a controlled environment, such as a company Intranet.
Bearing in mind no complex page will look exactly the same between all browsers, a good developer can get it close in basic functionality by researching and implementing adjustments which are well documented. It's the amateurs who don't know about the differences nor how to implement the if/then conditions or subtle coding changes effectively.
But good, professional developers ALWAYS start by coding to DOM specifications FIRST, and then make the adjustments.
-jim