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HTML

            
              <table id="wrapper">
  <tr>
    <td>
      <img src="http://blog.codepen.io/wp-content/uploads/2012/06/Button-White-Small.png">
      <div class="verticalLine"></div>
    </td>
  </tr>
</div>
            
          
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CSS

            
              td {
  width: 200px;
  height: 200px;
  background: red;
  position: relative;
  z-index: 0;
}

.verticalLine {
    position: relative;
    left: 50%;    
    height: 100%;
    border-left: 1px solid #000;
    z-index: 9999;
}

img {
  position: absolute;
  left: 0;
  top: 0;
  z-index: 1
}
            
          
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JS

            
              
            
          
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