#one {
  position: relative;
  z-index: 1;
  width: 50%;
  padding: 15px;
  background-color: #ffc;
}

#two {
  position: absolute;
  top: 15%;
  left: 15%;
  padding: 15px;
  width: 50%;
  background-color: #060;
  col  or: #fff;
}
