GroundOverlay.kml

<?xml version="1.0" encoding="UTF-8"?>
<kml xmlns="http://www.opengis.net/kml/2.2">

  <GroundOverlay>

    <name>What does the png say?</name>

    <Icon>
      <href>the_png_says.png</href>
    </Icon>

  	<LatLonBox>
  		<north>46.77980155828784</north>
  		<south>46.65804355828784</south>

  		<east>9.144871415151389</east>
  		<west>8.433995415151397</west>

  		<rotation>30</rotation>
  	</LatLonBox>


  </GroundOverlay>

</kml>