, - . , , , , div .
HTML
<div class='top'>
<input type='text' id='gray'/>
</div>
<div>
<input type='text' id='type'/>
</div>
CSS
.top {
background:transparent;
position:relative;
}
input {
font-size: 14px;
width: 200px;
}
#type {
background: transparent;
z-index: 1;
}
#gray {
position: absolute;
z-index: -1;
color: silver;
}
http://jsfiddle.net/r4jSR/
Edit
, position:relative div , div , . div, , - - 0,0 . Presto. Google .