Layer

The layer element, which is a Netscape proprietary tag, allows you to position content from another document on top of a Web page. One disadvantage with using layers is that it doesn't separate out structure from presentation because the layer must be absolutely positioned. Also, layer automatically targets all links in the embedded Web page to the window containing the outer page. Using <DIV> tags with this element is recommended because this allows layers to work with both Navigator and Internet Explorer.