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chromium/third_party/blink/web_tests/external/wpt/css/css-transforms/preserve3d-pseudo-element.html 

<!doctype html>
<title>CSS Test: preserve-3d on pseudo elements</title>
<link rel="author" title="Matt Woodrow" href="mailto:[email protected]">
<link rel="help" href="https://drafts.csswg.org/css-transforms-2/">
<link rel="match" href="preserve3d-pseudo-element-ref.html">
<style>
div {
  width: 200px;
  height: 200px;
  transform: rotateX(90deg);
  transform-style: preserve-3d;
}

div::before {
  display: inline-block;
  width: 200px;
  height: 200px;
  transform: rotateX(90deg);
  content: '';
  background-color: green;
}
</style>
<div></div>