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Test Info:
<!DOCTYPE html>
<html>
<head>
<style type="text/css">
html, body {
margin: 0; padding: 5px;
}
div {
height: 20px;
background-color: green;
}
#small {
margin-top: 40px;
margin-bottom: -40px;
}
#big {
margin-top: -60px;
background-color: blue;
}
</style>
</head>
<body>
<div id="small"></div>
<div id="big"></div>
</body>
</html>