JSFiddle - React, Tailwind, and code Playground

HTML

<div class="wrapper">
  <div class="circles"></div>
  <div class="white-space"></div>
  <div class="orange-space"></div>
  <div class="orange-space2"></div>
</div>

CSS

.wrapper {
  background: white;
  width: 200px;
  height: 221px;
  position: relative;
}

.circles {
  background: radial-gradient(200px 100px at 100px 161px, white 50%, transparent 50%),
    radial-gradient(200px 100px at 100px 61px, orange 50%, transparent 50%);
  background-repeat: no-repeat;
  z-index: 1;
  width: 200px;
  height: 221px;
  position: relative;
}

.orange-space {
  background: orange;
  width: 100px;
  height: 110px;
  z-index: 0;
  position: absolute;
  top: 45px;
  left: 0;
}

.orange-space2 {
  background: orange;
  width: 200px;
  height: 58px;
  z-index: 0;
  position: absolute;
  top: 0px;
  left: 0;
}

.white-space {
  background: white;
  width: 100px;
  height: 110px;
  z-index: 0;
  position: absolute;
  top: 72px;
  right: 0;
}