<html>
<head>
    <style>
    div, input {
        position: absolute;
        top: 0;
        left: 0;
    }

    input {
        background-color: yellow;
        width: 100px;
        height: 100px;
    }

    div {
        border: 0.5px black solid;
        width: 99px;
        height: 99px;
    }
    </style>
</head>

<body>
    <input /><div />
</body>

</html>