JSFiddle - React, Tailwind, and code Playground

HTML

<div class="container">
    <img class="imageOne image" src="http://icons.iconarchive.com/icons/blackvariant/button-ui-microsoft-office-apps/128/Microsoft-Sync-icon.png"/>
    <img class="imageTwo image" src="http://icons.iconarchive.com/icons/blackvariant/button-ui-microsoft-office-apps/128/Microsoft-Office-Excel-icon.png"/>
</div>

CSS

.container {
    position: relative;
}
.image {
    position: absolute;
    width: 100px;
    height: 100px;

}

.imageOne {
    z-index: 0;
}

.imageTwo {
    z-index: 1;  
    -ms-filter:"progid:DXImageTransform.Microsoft.Alpha(Opacity=50)"; 
  filter: alpha(opacity=50);
  opacity: 0.5;
}