Hi @PROBERT68 ,
Do you mean you want a bigger polygon to overlap with a smaller polygon, with the bigger polygon being the top most layer and the smaller polygon being the underlaying layer?
If you using simply looking for an sample you can use the Template data that comes along with the ArcGIS Desktop installation. Ideally the data is located at C:\Program Files (x86)\ArcGIS\Desktop10.8\TemplateData.
This contains 2 datasets one for the basic world data and basic US data with state boundaries and county boundaries.
I hope this helps.
~Shan