JSFiddle - React, Tailwind, and code Playground

HTML

<div class="first">
    1
    <div class="second">
        2
    </div>
</div>

CSS

body{
    background-color: #6B6F5E;
}
.first{
    position: relative;
    width: 100px;
    height: 100px;
    margin: 30px;
    font: 3em Arial, Helvetica, sans-serif;
    background-color: #2361c7;
    text-align: center;
    line-height: 100px;
}
.second{
    position: absolute;
    top: 50%;
    left: 50%;
    width: 200px;
    height: 200px;
    font: 3em Arial, Helvetica, sans-serif;
    background-color: #fff;
    text-align: center;
    line-height: 200px;
    z-index: -1;
}