.foo{z-index:1;position:relative;margin:25px;}
img{z-index:2;position:absolute;top:0px;left:0px;pointer-events: none;}
a{display:inline-block;background:url("http://kachibito.net/wp-content/uploads/2012/08/play.png") no-repeat;width:44px;height:25px;position:absolute;bottom:0;left:5px;z-index:3;pointer-events: none;}
<div class="foo"><iframe width="420" height="345" src="http://www.youtube.com/embed/tT8jA_pps3o?wmode=transparent" frameborder="0" allowfullscreen></iframe> <img src="http://kachibito.net/wp-content/uploads/2012/08/frm.gif">
<a href="javascript:void(0);"></a></div>