JSFiddle - React, Tailwind, and code Playground

HTML

<div class="outer-box"><div class="inner-box"></div></div>

CSS

.outer-box {
    width: 104px;
    height: 104px;
    margin: 96px;
    border: 2px solid red;
    padding: 2px;
}
.inner-box {
    width: 100px;
    height: 100px;
    border: 2px solid green;
}