%============================================================================
% XeLaTeX File
% Daniel J. Greenhoe
%============================================================================
\documentclass[12pt]{book}
\usepackage[xetex,a4paper,noheadfoot,nomarginpar,margin=20mm,showframe]{geometry}
\begin{document}%
  xyz\footnote{%
    %\raisebox{2.5mm}{
      \begin{tabular}[t]{|l|}
       \hline
        abc\\
        def\\
        ghj\\
        klm\\
        \hline
      \end{tabular}%\\
      %}%
    }
  xyz\footnote{%
    %\raisebox{2.5mm}{
      \begin{tabular}[t]{|l|}
       \hline
        abc\\
        def\\
        ghj\\
        klm\\
        \hline
      \end{tabular}%\\
      %}%
    }
\end{document}%