<ol>
  <li><a href="#">Item 1</a></li>
  <li><a href="#">Item 2</a></li>
  <li><a href="#">Item 3</a></li>
</ol>
ol {
  list-style-type: none;
  margin: 0;
  padding: 0;
  counter-reset: ordered-list;
}

li {
  border-bottom: 1px solid gray;
  font-size: 20px;
  padding: 15px 15px 20px 120px;
  position: relative;
}

li:last-child {
  border-bottom: none;
}

li:before {
  color: gray;
  content: counter(ordered-list);
  counter-increment: ordered-list;
  font-family: sans-serif;
  font-size: 38px;
  font-weight: bold;
  left: 60px;
  line-height: 38px;
  position: absolute;
}

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