.h_ul {padding:0;margin:0;}
.h_ul li {float:left;list-style:none;position:relative;padding:0;margin:0;}
.h_arr {position:absolute;background:url(arrow.gif) top left no-repeat;padding-left:12px;margin:1px;}
.h {background-color:#797878;color:#cccccc;padding:2px 4px 2px 4px;text-align:justify; font-family:arial, verdana; font-size:11px; width:150px;display:block;}
.h_on {display:block;z-index: auto;}
.h_off {display:none}

<ul class="h_ul">
<li>
<input type="text" size="30" onfocus="document.getElementById('h_1').className='h_on';" onblur="document.getElementById('h_1').className='h_off';">
</li>
<li id='h_1' class="h_off">
<span class="h_arr"><span class="h">
Текст подсказки
</span></span>
</li>
</ul>