style
body {
margin-top: 100px;
text-align: center;
font-family: monaco, monospace;
background: #fff;
}
.wrap {
background: #ccc;
width: 90%;
height: 300px;
margin: 0 auto 0 auto;
overflow: visible;
}
.content {
background: #fff;
position: relative;
width: 70%;
top: -40px;
height: 280px;
margin: 0 auto 0 auto;
padding: 20px;
box-shadow: 0px 5px 20px #999;
}
html
<body>
<div class="wrap">
<div class="content">
<h1>This is</h1>
<h2>(thaiSEOboard.com)</h2>
</div>
</div>
</body>
ตัวอย่าง
https://jsfiddle.net/76dqjLf0/1/