<!DOCTYPE HTML>
<style>
body {
    margin: 0;
}
.outer {
    width: 100px;
    height: 100px;
    position: absolute;
    background-color: green;
    padding: 20px;
}
#target2 {
    top: 200px;
}
.inner {
    width: 100%;
    height: 100%;
    background-color: yellow;
}
</style>
<div id="target1" class="outer"></div>
<div id="target2" class="outer"><div class="inner"></div></div>