body {
	 background: White;
	 font-family: Verdana, Geneva, Arial, Helvetica, sans-serif;
	 font-size: 12px;
}

#div1 {
	 background: silver;
	 width: 300px; 
	 position: absolute; 
	 top: 320px;	 
	 left: 440px;
	 z-index: 1;
	 }

#div2 {
	 background: RED;
	 width: 300px; 
	 position: absolute; 
	 top: 360px;	 
	 left:540px; 
	 z-index: 2;
	}