<html>
<head>
<style>
  body {
    margin: 0px;
  }
  div {
    width:100px;
    height:100px;
    display: inline-block;
    position:absolute;
    background-color: green;
  }
</style>
</head>
<body>
  <div></div>
  <div style="top: 110px;"></div>
</body>
</html>