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chromium/third_party/blink/web_tests/external/wpt/html/rendering/non-replaced-elements/the-fieldset-and-legend-elements/legend-tall-ref.html 

<!DOCTYPE html>
<title>Reference for tall legend</title>
<style>
body, p { margin: 0; }
.legend { position: absolute; height: 160px; margin-left: 20px; inline-size: fit-content; background: lime }
.fieldset {
  position: absolute;
  z-index: -1;
  margin-top: calc((/* half legend height */ 160px / 2) - (/* half top border */ 20px / 2));
  background: green;
  height: 40px;
  left: 0;
  right: 0;
}
.hello { margin-top: 160px; margin-left: 20px; }
</style>
<p>There should be no red.</p>
<div class=legend>X</div>
<div class=fieldset></div>
<div class=hello>HELLO</div>