<html>
<head>
  <style type="text/css" media="screen">
    body {
      margin: 0;
    }
    
    #one {
      position:absolute;
      left: 50px;
      top:50px;
      width:100px;
      height:100px;
      background-color:red;
      z-index:0;
    }
    
    #two {
      width:200px;
      height:200px;
      overflow: auto;
      transform: scale(0.5);
      background-color:green;
      z-index:0;
    }
  </style>
</head>
<body>
  <div id="one"></div>
  <div id="two"></div>
  <p>You should see one green square above</p>
</body>
</html>