<!DOCTYPE html>
<html>
<head>
<style>
#list {
width: 639px;
}
.item {
width: 256px;
margin: 8px auto;
}
.icon {
display: block;
width: 256px;
height: 256px;
border: 1px solid red;
background-color: red;
}
#layer {
position: relative;
top: -258px;
width: 256px;
height: 256px;
background: green;
border: 1px solid black;
}
</style>
</head>
<body>
<div id="list">
<div class="item"><img class="icon" style="transform: scaleX(-1);">
<div id="layer"></div>
</div>
</div>
</body>