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;
}