Lovelace Picture element card

elements:
  - entity: light.outside
    style:
      '--ha-label-badge-font-size': 1em
      left: 7%
      top: 20%
    type: state-icon
image: /local/kap.jpg
type: picture-elements

if you want to toggle light on press then:

elements:
  - entity: light.desk
    style:
      '--ha-label-badge-font-size': 1em
      left: 7%
      top: 20%
    type: state-icon
    tap_action:
      action: toggle
image: /local/kap.jpg
type: picture-elements

For name: Placing text inside picture-elements card