JSFiddle - React, Tailwind, and code Playground

HTML

<div class="layer1" style="width:200px;height:200px;"><div class="layer2" style="width:200px;height:200px;"></div></div>

CSS

.layer1 {
    background: transparent url(http://placekitten.com/300/200) no-repeat center center;
    width:200px;
    height:200px;
}

.layer2 {
    background: transparent url(http://placekitten.com/100/100) no-repeat center center;
    width:200px;
    height:200px;
}