INSERT INTO table (color, size) VALUES ('blue', '18') ...

CREATE TABLE `firm_pref` (
    `id` int(9) NOT NULL AUTO_INCREMENT,
    `firm_id` int(9) NOT NULL, //user_id in this case
    `header_title` varchar(99) NOT NULL,
    `statement` varchar(99) NOT NULL,
    `footer_content` varchar(99) NOT NULL,
PRIMARY KEY (`id`)
) ENGINE=InnoDB AUTO_INCREMENT=2 DEFAULT CHARSET=latin1

INSERT INTO table (user_id, color, size) VALUES (NULL, 'blue', 18);

CREATE TABLE `prefs` (
    `id` int(9) NOT NULL AUTO_INCREMENT,
    `firm_id` int(9) NOT NULL,
     ...
     PRIMARY KEY (`id`),
     UNIQUE KEY (`firm_id`)
);

INSERT INTO prefs(firm_id, header_title, statement, footer_content)
           VALUES(17, 'blue', '18', 'some_footer')
 ON DUPLICATE KEY UPDATE
           header_title = 'blue',
           statement = '18',
           footer_content = 'some_footer';

id | name
=========
1  | color
2  | size

id | name
================
1  | Martin Bean

option_id | user_id | value
===========================
1         | 1       | Blue
2         | 1       | Large

DELETE FROM `options_users`
WHERE `user_id` = @user_id;

INSERT INTO `options_users` (`option_id`, `user_id`, `value`)
VALUES (1, @user_id, 'Blue'), (2, @user_id, 'Large');