yle type="text/css">
div { width: 2em; height: 2em; }
span { display:inline-table; vertical-align: top; width: 2em; height: 2em; background: green; }
div#after { margin-top:-2em; background: red; }
</style>
</head>
<body>
<div><span>&#160;</span></div>
<div id="after">&#160;</div>


</body></html>