<!DOCTYPE html>
<link rel="help" href="https://www.w3.org/TR/css-transforms-2/">
<style>
.empty-layer {
  transform: rotateY(30deg) rotateX(-30deg);
  width: 100px;
  height: 100px;
}
.inserted {
  width: 50px;
  height: 50px;
  background-color: red;
}
</style>
<!--
  Force to create composited layer with empty then inserts a child the layer.
-->
<div id="empty-layer" class="empty-layer">
  <div id="inserted" class="inserted"></div>
</div>