JSFiddle - React, Tailwind, and code Playground

HTML

<div class="wrap">
    <div class="red box"></div>
    <div class="blue box"></div>
</div>

CSS

.wrap {
    position: relative;   
}

.box {
    width: 100px;
    height: 100px;
    position: absolute;
    opacity: 0.5;
    filter: alpha(opacity=50);
}

.red {
    background: #f00;
}

.blue {
    background: #00f;
    top: 50px;
    left: 50px;
}