Using top and left to create offset
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"> <html> <head> <title>CSS Positioning Example</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> <style type='text/css'> div#layer1 { z-index:3; position:absolute; top:10px; left:10px; width:200px; height:100px; background-color:#ffffff; border:1px solid #000000; padding:5px;} div#layer2 { z-index:2; position:absolute; top:20px; left:20px; width:200px; height:100px; background-color:#ffffff; border:1px solid #000000; padding:5px;} div#layer3 { z-index:1; position:absolute; top:30px; left:30px; width:200px; height:100px; background-color:#ffffff; border:1px solid #000000; padding:5px;} </style> </head> <body> <div id="layer1"><h1>Layer One</h1></div> <div id="layer2"><h1>Layer Two</h1></div> <div id="layer3"><h1>Layer Three</h1></div> </body> </html>