prendi spunto da qui, ti ho corretto anche un paio di errori...
codice:
 <!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//IT">
<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
<title>JIM MORRISON</title>
</head>

<body bgcolor="white" background="j86.jpg" leftmargin="0" topmargin="0" lang="it">

  <div align="center" style="position: absolute; left:48%; top:10px; z-index: 1;" id="livello_porta">[img]porta.jpg[/img] </div>
  <div align="center" style="position: absolute; left:48%; top:45px; z-index: 2; width: 50px; height: 41px;" id="livello_testo"> Enter  </div>

 <script src="http://stat.superstat.info/counter.php?user=17184"> </script>

</body>

</html>