JSFiddle - React, Tailwind, and code Playground

HTML

<div class="box">
  <ul>
    <li>Lorem</li>
    <li>Ipsum</li>
   </ul>
</div>

CSS

.box {
        width: 100px;
        border: solid #884400;
        border-width: 8px 3px 8px 3px;
        background-color: #ccaa77;
}

.box ul {
        margin: 0px;
        padding: 0px;
        padding-top: 50px; /* presuming the non-list header space at the top of
                              your box is desirable */
}

.box ul li {
        margin: 0px 2px 2px 2px; /* reduce to 1px if you find the separation
                                    sufficiently visible */
        background-color: #ffffff;
        list-style-type: none;
        padding-left: 2px;
}