<div style="position: relative;">
<div style="background: transparent url(s_imagess/shop.gif) no-repeat scroll 0pt; position: absolute; top: 2px; left: 444px; text-indent: -9999px; width: 27px; height: 25px; background-image: url(s_images/shop.gif); visibility: visible; z-index: 0;">购</div>
</div>

淘宝上面的：抢的效果（另外＋的图片）用层相对定位的方法

<div style="position: relative;">
<div style="background: transparent url(http://pics.taobao.com/bao/album/sys/qiang_08_02_20.gif) no-repeat scroll 0pt; position: absolute; top: -108px; left: 348px; text-indent: -9999px; width: 30px; height: 25px;">抢</div>
</div>