#test li
{
	background-color: red;
	margin: 0px;
	padding: 0px;
	display: inline;
	list-style-type: none;
}

#test ul
{
	border: 1px solid red;
	display: block;
}

<div id="test" style="border: 1px solid black">
<ul>
	<li><img src="images/menu_start.png" /></li>
	<li><img src="images/menu_start.png" /></li>
</ul>
</div>