JSFiddle - React, Tailwind, and code Playground

HTML

<div class="parent">
    <div class="icon"></div>
    <div class="img"></div>
</div>

CSS

.parent {
    position: relative;
}
.icon {
    position: absolute;
    top: -5px;
    left: -5px;
    width: 50px;
    height: 50px;
    background: blue;
    z-index: 1;
}
.img {
    width: 100px;
    height: 100px;
    background: red;
}
.img:hover {
    opacity: 0.5;
}