Com o advento da MicrosoftSistema de Design Fluente e a propagação do novo material acrílico ao redor do ecossistema do Windows, achei que seria ótimo usá-lo em alguns layouts da Web.

De acordo coma especificação, a composição de uma camada acrílica é:

Então, eu tentei uma abordagem somente de CSS inspirada nas camadas dessa imagem, desta maneira:

body {
  margin: 0;
  font: 1em/1.4 Sans-serif;
  background: url("https://cdn.pixabay.com/photo/2017/03/27/16/50/beach-2179624_1280.jpg") center center;
  background-size: 100vw auto;
}

main {
  display: flex;
  align-items: center;
  justify-content: center;
  height: 100vh;
}

.acrylic {
  padding: 4em 6em;
  position: relative;
  overflow: hidden;
}

.acrylic::before {
  background: url("https://cdn.pixabay.com/photo/2017/03/27/16/50/beach-2179624_1280.jpg") center center;
  background-size: 100vw auto;
  filter: blur(10px);
  content: "";
  position: absolute;
  left: -10px;
  top: -10px;
  width: calc(100% + 20px);
  height: calc(100% + 20px);
  z-index: -1;
}

.acrylic::after {
  content: "";
  position: absolute;
  left: 0;
  top: 0;
  right: 0;
  bottom: 0;
  z-index: -1;
  opacity: 0.65;
  border: 1px solid #fff;
  background: #fff;
  background-image: url(data:image/png;base64,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);
}

.shadow {
  border-radius: 1px;
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.1), 0 1px 8px rgba(0, 0, 0, 0.2);
}

<main>
  <div class="acrylic shadow">
    Acrylic material!
  </div>
</main>

O resultado é muito próximo da especificação e também responde, mas tem um grande problema: basta empilhar outra.acrylic div e o truque de segundo plano não funciona mais.

A questão é: existe alguma maneira mais inteligente de desfocar gaussiana sem duplicar o fundo do corpo de cada criança? Ou talvez alguma maneira mais inteligente de calcular dinamicamente sua posição?