Here's a better, more succinct example i've what i'm talking about:

<span id=tito style="position:absolute; top:100px; left:100px; 
width:200px; height:200px; z-index:99;">muffins</span>

<iframe id=tito style="position:absolute; top:100px; left:150px; 
width:250px; height:200px; z-index:30;">

Both have a z-index style attribute, and both use position:absolute.
And, note the z-index values, higher appears higher on the stack of 
layers, and lower values appear below those.

.rob