It's not as hard as it seems.
position: can be "absolute" or "relative". Write "absolute" to have the layer positioned from the browser edges.
left, top: just determins where the layer is positioned, in pixels, from the left and from the top.
width, height: the size of the layer
z-index: the stacking order. If you have another layer with the z-index:1, this one (with a z-index:2) would be stacked on top.
filter balblabla: that's the IE specific code to handle transparent PNGs, just change the path to your image after the SRC= bit.
Simple, no?