<select>
  <div class="option-wrapper">
    <option value="">Value 1</option>
    <option value="">Value 2</option>
    <option value="">Value 3</option>
    <option value="">Value 4</option>
  </div>
</select>

select {
  position: relative;
}

.option-wrapper {
  position: absolute;
  top: 0;
  left: 0;
}