JSFiddle - React, Tailwind, and code Playground

HTML

<div id = "a">
    
    <div id = "b">
        
        <div id = "c">
        
        </div>
    </div>
</div>

CSS

#a {
position: relative;
background-color: red;
height: 200px;
width: 200px;
}

#b {
position: absolute; 
top: 30px;
left: 20px;
background-color: green;
height: 100px;
width: 100px;
}

#c {
top: 10px;
left: 10px;
position: absolute;
background-color: blue;
height: 20px;
width: 20px;
}