<div style="background-color:red;
width:100px;
height:100px;
position:relative;
top:10px;
left:80px;
z-index:2;">
</div>
<div style="background-color:yellow;
width:100px;
height:100px;
position:relative;
top:-60px;
left:35px;
z-index:1;">
</div>

Normally this code is use for the layers and managment of the background colour for the better shape in CSS ...