Acid Rain

<div a></div>
<div b></div>
<div c></div>
<style>
  body {
    background: #0b2429;
    display: flex;
    justify-content: center;
    align-items: center;
  }
  div {
    width: 120px;
    height: 120px;
    background: #f3ac3c;
    border-radius: 0px 60px 60px 60px;
    rotate: 90deg;
    position: relative;
  }

  [a] {
    translate: 50% 50%;
    z-index: 2;
  }

  [b] {
    background: #998235;
    z-index: 1;
  }

  [c] {
    translate: -50% -50%;
    border-radius: 60px;
    position: relative;
  }
</style>