<div style="background-color:cyan;
margin-left:40px;
border-left-style:solid;
border-left-width:40px;
border-left-color:red;
padding-left:40px;
width:400px;
height:40px;
padding-right:40px;
border-right-style:solid;
border-right-width:40px;
border-right-color:red;
margin-right:40px">B</div>
IE has a slightly different view of px, otherwise all the same!