<html>
<head>
<style>
div, input {
position: absolute;
top: 0;
left: 0;
}
input {
background-color: yellow;
width: 100px;
height: 100px;
div {
border: 0.5px black solid;
width: 99px;
height: 99px;
</style>
</head>
<body>
<input /><div />
</body>
</html>