<div id='container'>
<div id='d1'>d1</div>
<div id='d2'>d2</div>
</div>
#container {
position: relative;
}
#d1 {
height: 100px;
background-color: blue;
z-index: 200;
}
#d2 {
z-index: 200;
margin-top: -50px;
height: 200px;
background-color: red;
}