<!DOCTYPE html>
<html>
<head>
<style type="text/css">
html, body {
 margin: 0; padding: 10px;
}
#abs-pos {
 width: 200px;
 background-color: lightgreen;
}
.margin {
 height: 40px;
}
#content {
 height: 100px;
 background-color: green;
}
</style>
</head>
<body>
<div id="abs-pos">
 <div class="margin"></div>
 <div id="content"></div>
 <div class="margin"></div>
</div>
</body>
</html>