<!DOCTYPE html>
<html>
<body>
<div style="width: 200px; height: 20px;">
    <div style="margin: -10px; padding: 5px; width: 100px; height: 200px;"></div>
</div>
<div style="width: 200px; height: 20px;">
    <div style="margin: 10px; border: 5px; width: 100px; height: 200px;"></div>
</div>
</body>
</html>