/*
Content-Type: multipart/related; boundary="_ANY_STRING_WILL_DO_AS_A_SEPARATOR"

--_ANY_STRING_WILL_DO_AS_A_SEPARATOR
Content-Location:locoloco
Content-Transfer-Encoding:base64

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--_ANY_STRING_WILL_DO_AS_A_SEPARATOR
Content-Location:polloloco
Content-Transfer-Encoding:base64

iVBORw0KGgoAAAANSUhEUgAAABkAAAAUBAMAAACKWYuOAAAAMFBMVEX///92dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnYvD4PNAAAAD3RSTlMAACTkfhvbh3iEewTtxBIFliR3AAAAUklEQVQY02NgIBMwijgKCgrAef5fkHnz/y9E4kn+/4XEE6z/34jEE///A4knev7zAwQv7L8RQk40/7MiggeUQpjJff+zIpINykbIbhFSROIRDQAWUhW2oXLWAQAAAABJRU5ErkJggg==

--_ANY_STRING_WILL_DO_AS_A_SEPARATOR--
*/

#test1 {
  background-image: url("data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAADCAIAAAA7ljmRAAAAGElEQVQIW2P4DwcMDAxAfBvMAhEQMYgcACEHG8ELxtbPAAAAAElFTkSuQmCC"); /* normal */
  *background-image: url(mhtml:http://phpied.com/files/mhtml/mhtml.css!locoloco); /* IE < 8 */
}


#test2 {
  background-image: url("data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABkAAAAUBAMAAACKWYuOAAAAMFBMVEX///92dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnZ2dnYvD4PNAAAAD3RSTlMAACTkfhvbh3iEewTtxBIFliR3AAAAUklEQVQY02NgIBMwijgKCgrAef5fkHnz/y9E4kn+/4XEE6z/34jEE///A4knev7zAwQv7L8RQk40/7MiggeUQpjJff+zIpINykbIbhFSROIRDQAWUhW2oXLWAQAAAABJRU5ErkJggg=="); /* normal */
  *background-image: url(mhtml:http://phpied.com/files/mhtml/mhtml.css!polloloco); /* IE < 8 */
}

div {
  width: 100px;
  height: 100px;
  font: bold 24px Arial;
}