<!doctype html>
<html>
html,body{
width:100%;
height:100%;
margin:0 auto;
overflow:auto;
}
<DIV id="" class="" style="width:100px;height:100px;float:left;">1</DIV>
<DIV id="" class="" style="width:100px;height:100px;float:left;">2</DIV>
<DIV id="" class="" style="width:100px;height:100px;float:left;">
3
<DIV id="" class="" style="width:100px;height:100px;background:red;position:absolute;z-index:2;"></DIV>
<DIV id="" class="" style="width:100px;height:200px;background:green;position:absolute;z-index:1;"></DIV>
</DIV>
</html>