.dragMe {
    width: 100px;
    height: 100px;
    border: 1px solid blue;
    text-align: center;
    background-color: white;
    position: absolute;
    z-index: 100;
}

#target {
    width: 200px;
    height: 200px;
    border: 1px solid red;
    text-align: center;
    position: absolute;
    left: 300px;
    top: 100px;
    z-index: 0;
}