<!DOCTYPE html>
<div style="width: 100px; height: 100px; outline: red auto thin; background-color: yellow">
    <div style="transform: rotate(90deg); position: absolute; top: 50px; left: 50px; background-color: blue; width: 150px; height: 150px">
        <div style="position: absolute; top: 50px; left: 20px; background-color: green; width: 200px; height: 50px"></div>
    </div>
</div>