three layers of div tags
<!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 rel="stylesheet" type="text/css"> div#layer1 { z-index: 1; position: absolute; top: 10px; left: 10px; width: 200px; height: 100px; background-color: #fff; border: 1px solid #000; padding: 5px; } div#layer2 { z-index: 2; position: absolute; top: 20px; left: 20px; width: 200px; height: 100px; background-color: #fff; border: 1px solid #000; padding: 5px; } div#layer3 { z-index: 3; 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>