<html>
<body>
<form>
<input type="button" style="width:100px;height:120px;border:2px dashed #cccccc" />
<br /><br />
<div style="width:100px;height:120px;border:2px dashed #ccc; background-color:#ccc;" ></div>
</form>
</body>
</html>
<body>
<form>
<input type="button" style="width:100px;height:120px;border:2px dashed #cccccc" />
<br /><br />
<div style="width:100px;height:120px;border:2px dashed #ccc; background-color:#ccc;" ></div>
</form>
</body>
</html>