<div id='wrapper'>I’m wrapper!<div id='content'>right,top</div></div>
<style type="text/css">
#wrapper {
position:relative;
width:400px;
height:300px;
background:#ccc;
}
#content{
position:absolute;
top:-25px;
right:-25px;
width:50px;
height:50px;
background:#999;
}
</style>