.under { position: absolute; left: 0px; top: 0px; z-index: -1;}.over { position: absolute; left: 40px; top: 10px; z-index: -1;}<img src="https://tafttest.com/184x46.png" width="184" height="46" /><img src="https://tafttest.com/100x84.png" width="100" height="84" />
