<!DOCTYPE html>
<html>
<head>
<meta http-equiv="Content-Style-Type" content="text/css">
<style type="text/css">

table { border-spacing: 0; }
td { padding: 0; border: 1px solid; line-height: 1px; }
img { visibility: hidden; vertical-align: bottom; }

</style>
</head>
<body>

<!-- solidblue.png is a 16x16 image -->

<table><tr><td><div style="height: 40px" id="forty"><div style="height: 100%">
  <img src="solidblue.png" style="height: 80%">
</div></div></td></tr></table>

</body>
</html>