<!DOCTYPE html>
<html>
<head>
  <style>
    .set {
      position: absolute;
      top: 8px;
    }
    .box {
      height: 100px;
      width: 100px;
      background-color: lightblue;
    }
    .squashed {
      height: 40px;
      width: 40px;
      background-color: lightgreen;
      position: absolute;
      left: 16px;
    }
    .composited {
      transform: translateZ(0px);
    }
    .rotated { rotate(10deg);
    }
  </style>
</head>
<body>
    <!-- This div will be the "owner" of the squashing layer -->
    <div class="composited rotated box"></div>
    <div id="target" class="squashed" style="top: 4px"></div>
    <div class="squashed" style="top: 54px"></div>
</body>
</html>