JSFiddle - React, Tailwind, and code Playground

HTML

<div class="level-1"><div class="level-2"></div></div>

<div class="separator"></div>

<div class="level-1">
    <div class="level-2 margin"></div>
</div>

CSS

.level-1 {
 background:#ccc;   
 border: 1px solid #666;
 height:50px;
 width:50px;
 padding:20px;
}
.level-2 {
 background:#7d7d7d;   
 border: 1px solid #000000;
 width:100%;
 height: 100%;
 padding:20px;
}

.level-2.margin {
 margin:-20px;
}


.separator {
    height:40px;
}