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Because the layer is nested within a relatively positioned div, its absolute coordinates will be measured in relation to its containing block — the footer div. The code would be structured something like this:
CSS:
#body {color:#000000}
#footer {position:relative}
#footerlayer {position:absolute;left:0px;top:0px;z-index:2}
HTML: <div id="footer">
<div id="bodycopy>
All the body copy goes here.
</div>
This is the footer.
<div id="footerlayer">
This is the footer layer.
</div>
</div>
Brian