I give up. I'm a complete amateur with this, however all my searching has turned up nothing but other people with the same problems and solutions that have not worked for me, and for most others as well.
Specifically, in this situation, I'm trying to place an ad banner so that its covering a PayPal link with the result being the user seeing an ad banner, but if they have an adblocking extention then they see the PayPal button.
To simplify it, lets just assume I'm trying to put one image on top of another and not worry about the specific placement either, which I can fix later. I think, and correct me if I'm wrong <--total newb, that seeing how to do two images should be enough to then apply it to other elements.