Simple example of using CSS layers (div) to overlap transparent gifs.

Each gif is in its own layer, postitioned on the page in the same spot. The layers have a Z index that tells the browser which layer is on top of any other layer.

Check the HTML following and you will see how the layers are positioned and the Z index setting.

It doesn't matter where on the page you place the HTML, the browser puts the layer on the page where the co-ordinates are. This works in Netscape 4 and IE4 up.