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chromium/content/test/data/accessibility/hit_testing/simple_rectangles.html 

<!DOCTYPE html>
<div>
  <div style="width: 5px; height: 5px; background: lightgray; display: inline-block; margin: 10px" tabindex="0" aria-label="rect1"></div>
  <div style="width: 5px; height: 5px; background: lightgray; display: inline-block; margin: 10px" tabindex="0" aria-label="rect2"></div>
  <div style="width: 5px; height: 5px; background: lightgray; display: inline-block; margin: 10px" tabindex="0" aria-label="rect3"></div>
  <div style="width: 5px; height: 5px; background: lightgray; display: inline-block; margin: 10px" tabindex="0" aria-label="rect4"></div>
  <div style="width: 5px; height: 5px; background: lightgray; display: inline-block; margin: 10px" tabindex="0" aria-label="rect5"></div>
</div>
<iframe src="simple_rectangles_iframe.html" style="width: 200px; height: 50px; margin: 20px"></iframe>