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1. Instead of a normal button, it displays the specified image.
2. The coordinates of the mouse are sent with the form, so you can use it as a sort of server-side image map (which you have to implement yourself).
That's all you need. You can also supply name and value, these will just be submitted along with the form and x and y coordinates (you might have several submit buttons on your form and need to know which one was used).
An input element of type "image" is always a submit button.
I think you might have to see if you can position it without layers:
position: relative;
top: 99px; left: 10px;