If positioning values ARE used on this type of layer, the positioning coordinates are relative to where the layer would ordinarily occur in the document flow.
Layers can have a stacking order that allows a virtual third z-dimension to be defined.
Using this, layers can appear on top of other layers. A HREF operates as a Parent element for tags displayed within an In-line and Block format. A HREF operates as In-line Content . HTML tags can be identified as either Head Content, Block Content, or In-line Content. Find out how.