<!DOCTYPE HTML>
<style>
body {
margin: 0;
}
.outer {
padding: 20px;
width: 60px;
height: 60px;
position: absolute;
background-color: green;
}
#target2 {
top: 200px;
}
.inner {
width: 100%;
height: 100%;
background-color: yellow;
}
</style>
<div id="target1" class="outer"></div>
<div id="target2" class="outer"><div class="inner"></div></div>