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<!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 {
 background-color: blue;
}
</style>
</head>
<body>
<div id="small"></div>
<div id="big"></div>
</body>
</html>