<!DOCTYPE html>
<html>
<head>
<style>
div {
  width: 100px;
  height: 100px;
  position: absolute;
}

.background_object {
  left: 10px;
  top: 10px;
  background: orange;
}

.grayscale {
  left: 60px;
  top: 60px;
  width: 50px;
  height: 50px;
  background: #ACACAC;
}
</style>
</head>
<body>
  <div class="background_object"></div>
  <div class="grayscale"></div>
</body>
</html>
