Say you have two images, like the two images below:

But, you want them to be on top of each other to form a
cross like the one below:
How did I do that? Magic, you say? Nope, all I did was
add a couple of <div>
tags. Here is the code:
<div id="top" style="left: 500px;
top: 485px; position: absolute"> <img
src="image1.gif"> </div>
<div id="under" style="left: 500px; top: 485px; position:
absolute"> <img src="image2.gif"> </div>
First, you must give your div a name, which the id
attribute does. The style attribute will define the position of the whole
layer of content the falls inside the <div>
tag. There are only a few things that you have to remember:
The left function positions the image
x number of pixels from the left of the browser to the left side of the
image.
The top function positions the image x
number of pixels from the top of the browser to the top of the image.
Remember to put position:
absolute in because if you do not, the position will default to the position:
relative setting which is more difficult to work with and can cause
some varying placements in different browsers.
That's all you need to know. Layer it up!