<!DOCTYPE html>
<html>
<head>
<style>
body {
    margin: 0px;
    padding: 8px;
}
</style>
</head>
<body>
<div style="position: relative; top: 10px; left: 30px; width: 100px; height: 40px;">
    <div style="float: left; width: 100px; height: 10px;"></div>
</div>
<div style="float: left; width: 10px; height: 100px;"></div>
<div style="position: relative; top: 30px; left: 30px; width: 100px; height: 40px;">
    <div style="float: left; width: 100px; height: 10px;"></div>
</div>
<div style="float: left; width: 10px; height: 100px;"></div>
<div style="float: left; width: 10px; height: 100px;"></div>
<div style="position: relative; top: 40px; left: 30px; width: 100px; height: 40px;">
    <div style="float: left; width: 100px; height: 10px;"></div>
</div>
<div style="float: left; width: 10px; height: 100px;"></div>
</body>
</html>