Issue #33161 - Use empty_frame fixture
Replaced Empty data frames with fixture empty_frame()

- [ ] closes #xxxx
- [ ] tests added / passed
- [ ] passes `black pandas`
- [ ] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [ ] whatsnew entry

Unfortunately looks like another user claimed this first and submitted a PR in #33167 , so sticking with that. Thanks for the PR though - we have plenty more issues to tackle and would welcome contributions on plenty more