적용하면 아래와 같은 디자인이 나옵니다. 아~주 심플하죠?

<div class="sim-bx">
    <div class="bx-hd">			
        <p>안내</p>	
    </div>	
    <div class="bx-ft">	
        <p>샘플</p>		
    </div>
</div>

.sim-bx{float:left}
.sim-bx .bx-hd{width:127px;height:26px;line-height:26px;border:1px solid #929292;background:#f5f5f5}
.sim-bx .bx-hd p{text-align:center;letter-spacing:-1px;font-size: 11px;}
.sim-bx .bx-ft{width:127px;line-height:26px;height:26px;border:1px solid #929292;border-top:0}
.sim-bx .bx-ft p{text-align:center;letter-spacing:-1px;font-size: 11px;background-color:#fff;}