<!DOCTYPE html> <!-- webkit-test-runner [ LayoutFormattingContextEnabled=true LayoutFormattingContextIntegrationEnabled=false ] -->
<style>
.first {
  height: 60px;
  width: 50px;
  background-color: green;
}

.second {
  height: 40px;
  width: 50px;
  position: relative;
  top: -60px;
  left: 50px;
  background-color: blue;
}

.third {
  height: 20px;
  width: 20px;
  position: relative;
  top: -60px;
  left: 50px;
  background-color: blue;
}
</style>
<div class=first></div>
<div class=second></div>
<div class=third></div>