first import

sites/all/modules/panels/plugins/layouts/twocol_stacked/panels-twocol-stacked.tpl.php

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+<?php
+/**
+ * @file
+ * Template for a 2 column panel layout.
+ *
+ * This template provides a two column panel display layout, with
+ * additional areas for the top and the bottom.
+ *
+ * Variables:
+ * - $id: An optional CSS id to use for the layout.
+ * - $content: An array of content, each item in the array is keyed to one
+ *   panel of the layout. This layout supports the following sections:
+ *   - $content['top']: Content in the top row.
+ *   - $content['left']: Content in the left column.
+ *   - $content['right']: Content in the right column.
+ *   - $content['bottom']: Content in the bottom row.
+ */
+?>
+<div class="panel-2col-stacked clearfix panel-display" <?php if (!empty($css_id)) { print "id=\"$css_id\""; } ?>>
+  <?php if ($content['top']): ?>
+    <div class="panel-col-top panel-panel">
+      <div class="inside"><?php print $content['top']; ?></div>
+    </div>
+  <?php endif; ?>
+
+  <div class="center-wrapper">
+    <div class="panel-col-first panel-panel">
+      <div class="inside"><?php print $content['left']; ?></div>
+    </div>
+    <div class="panel-col-last panel-panel">
+      <div class="inside"><?php print $content['right']; ?></div>
+    </div>
+  </div>
+
+  <?php if ($content['bottom']): ?>
+    <div class="panel-col-bottom panel-panel">
+      <div class="inside"><?php print $content['bottom']; ?></div>
+    </div>
+  <?php endif; ?>
+</div>

sites/all/modules/panels/plugins/layouts/twocol_stacked/twocol_stacked.css

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+
+.panel-2col-stacked { 
+/*  overflow: hidden;  */
+  margin-top: 0;
+  padding-top: 0;
+}
+
+.panel-2col-stacked .panel-col-top,
+.panel-2col-stacked .panel-col-bottom { 
+  width: 99.9%; 
+  clear: both;
+}
+
+.panel-2col-stacked .panel-col-top .inside {
+  margin-bottom: .5em;
+}
+
+.panel-2col-stacked .panel-col-first { 
+  float: left; 
+  width: 50%; 
+}
+* html .panel-2col-stacked .panel-col-first {
+  width: 49.9%;
+}
+
+.panel-2col-stacked .panel-col-first .inside { 
+  margin: 0 .5em 1em 0;
+}
+
+.panel-2col-stacked .panel-col-last { 
+  float: left; 
+  width: 49.9%; 
+}
+
+.panel-2col-stacked .panel-col-last .inside { 
+  margin: 0 0 1em .5em;
+}
+
+.panel-2col-stacked .panel-separator {
+  margin: 0 0 1em 0;
+}

sites/all/modules/panels/plugins/layouts/twocol_stacked/twocol_stacked.inc

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+<?php
+
+// Plugin definition
+$plugin = array(
+  'title' => t('Two column stacked'),
+  'category' => t('Columns: 2'),
+  'icon' => 'twocol_stacked.png',
+  'theme' => 'panels_twocol_stacked',
+  'css' => 'twocol_stacked.css',
+  'regions' => array(
+    'top' => t('Top'),
+    'left' => t('Left side'),
+    'right' => t('Right side'),
+    'bottom' => t('Bottom')
+  ),
+);