<ul id="dl">
<li>
<div><span><a href="#"><strong>福</strong></a></span></div>
</li>
<li>
<div><span><a href="#"><strong>喜</strong></a></span></div>
</li>
<li>
<div><span><a href="#"><strong>順</strong></a></span></div>
</li>
<li>
<div><span><a href="#"><strong>鼠</strong></a></span></div>
</li>
</ul>

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body{ padding:60px;}

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#dl div{ margin-left:-15px; position:absolute; margin-top:15px; border-bottom:3px solid #FF0000; border-left:3px solid #fff; border-right:3px solid #fff; width:23px;}
#dl span{border-top:3px solid #FF0000; border-left:3px solid #fff; border-right:3px solid #fff; width:23px; display:block; position:absolute; margin-left:-3px; margin-top:42px;}
#dl a{position:absolute; color:#FFFF00;cursor:pointer; text-decoration:none;background:#FF0000; width:29px; text-align:center; margin-top:-42px; margin-left:-3px; height:39px;}
#dl a:hover{ color:#000000}
#dl strong{display:block; border-top:3px solid #000000; width:12px; border-bottom:7px double #FF9900; position:absolute;line-height:47px; margin-top:-6px; margin-left:8px;}
* html #dl strong{margin-left:-6px;}
*+html #dl strong{margin-left:-6px;}