<html>
<head>
<style type="text/css">
#id1{
position:absolute;
left:0px; top:0px;
width:200px;
height:200px;
background-color:red;
z-index:20;
}
#id2{
position:absolute;
left:100px;
top:100px;
width:200px;
height:200px;
background-color:black;
z-index:19;
}
</style>
</head>
<body>
<div id="id1" ></div>
<div id="id2"></div>
</div>
</body>
</html>