JSFiddle - React, Tailwind, and code Playground

HTML

<div class="first">
  1
</div>  
<div class="second">
  2
</div>

CSS

.first{
  border: 1px blue solid;
  display: inline-block;
  font-size: 47px;
  height: 80px;
  width: 105px;
}

.second{
  border: 1px red solid;
  height: 80px;
  width: 105px;
  display: inline-block;
}

.first, .second {vertical-align: top;}