su sekilde mi acaba?
Kod:
<HTML>
<head>
<title>Layer</title>
</head>
<style type="text/CSS">
.layer {position:absolute;background:transparent;border:0;padding:0; position:absolute;}
</style>
<body>
<table border="0" width="100%" height="100%" cellpadding="0" cellspacing="0">
<tr>
<td align="center" valign="middle">
<div class="layer"><font face="Arial" size="+2">Layer1</font></div>
<div class="layer">Layer2</div>
</td>
</tr>
</table>
</body>
</HTML>