<!doctype html>
<div style="width: 100px; height: 100px; background:lightgray"></div>
<div style="position: absolute; top: 28px; left: 28px; height: 100px; width: 100px; background:red"></div>
<!doctype html>
<div style="width: 100px; height: 100px; background:lightgray"></div>
<div style="position: absolute; top: 28px; left: 28px; height: 100px; width: 100px; background:red"></div>