[color=blue][b]method 1[/b][/color]
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<title> new document </title>
<meta name="generator" content="editplus" />
<meta name="author" content="" />
<meta name="keywords" content="" />
<meta name="description" content="" />
<style type="text/css">
<!--
[color=red].top{height:200px;width:300px;background:#FF0000;z-index:11;position:absolute;}
.back{height:200px;width:300px;background:#00FF00;position:absolute;z-index:0;}[/color]
-->
</style>
</head>
<body>
<div class="top"></div>
<div class="back"></div>
</body>
[color=blue]</html>
[b]method 2[/b][/color]
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<title> new document </title>
<meta name="generator" content="editplus" />
<meta name="author" content="" />
<meta name="keywords" content="" />
<meta name="description" content="" />
<style type="text/css">
<!--
[color=red].back{height:200px;width:300px;background:#00FF00;}
.top{height:200px;width:300px;background:#FF0000;margin-top:-200px;}[/color]
-->
</style>
</head>
<body>
<div class="back"></div>
<div class="top"></div>
</body>
</html>
[color=blue][b]method 3[/b][/color]
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<title> new document </title>
<meta name="generator" content="editplus" />
<meta name="author" content="" />
<meta name="keywords" content="" />
<meta name="description" content="" />
<style type="text/css">
<!--
[color=red].back{height:200px;width:300px;background:#00FF00;}
.top{height:200px;width:300px;background:#FF0000;position:absolute;}[/color]
-->
</style>
</head>
<body>
<div class="top"></div>
<div class="back"></div>
</body>
</html>
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<title> new document </title>
<meta name="generator" content="editplus" />
<meta name="author" content="" />
<meta name="keywords" content="" />
<meta name="description" content="" />
<style type="text/css">
<!--
[color=red].top{height:200px;width:300px;background:#FF0000;z-index:11;position:absolute;}
.back{height:200px;width:300px;background:#00FF00;position:absolute;z-index:0;}[/color]
-->
</style>
</head>
<body>
<div class="top"></div>
<div class="back"></div>
</body>
[color=blue]</html>
[b]method 2[/b][/color]
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<title> new document </title>
<meta name="generator" content="editplus" />
<meta name="author" content="" />
<meta name="keywords" content="" />
<meta name="description" content="" />
<style type="text/css">
<!--
[color=red].back{height:200px;width:300px;background:#00FF00;}
.top{height:200px;width:300px;background:#FF0000;margin-top:-200px;}[/color]
-->
</style>
</head>
<body>
<div class="back"></div>
<div class="top"></div>
</body>
</html>
[color=blue][b]method 3[/b][/color]
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<title> new document </title>
<meta name="generator" content="editplus" />
<meta name="author" content="" />
<meta name="keywords" content="" />
<meta name="description" content="" />
<style type="text/css">
<!--
[color=red].back{height:200px;width:300px;background:#00FF00;}
.top{height:200px;width:300px;background:#FF0000;position:absolute;}[/color]
-->
</style>
</head>
<body>
<div class="top"></div>
<div class="back"></div>
</body>
</html>