How do I make two letters be at same place

Could you explain what you mean please, or show us an example....

like they where in layers maybe T on top of M is that possible

i think they mean that one letter is on top of the other.

one way would be using div layers:
http://www.lissaexplains.com/html7.shtml

i can't think of any other ways at the moment

There are no other ways.

<div style="position: absolute; top: 100px; left: 100px; z-index: 1;">
T</div>

<div style="position: absolute; top: 100px; left: 100px; z-index: 2;">
M</div>

Hope that works out :)

Love,
Mirna

Obviously, you need to change the top: and left: attributes to whatever you want. ;)

I have to ask why you would want to letters overlapping each other, just out of curiosity. If it is for 'visual effect' only why not create it as an image.