regards, Zarko
\documentclass{beamer}
\usepackage{tikz}
\usetikzlibrary{backgrounds,fit,shapes}
\pgfdeclarelayer{background}
\pgfsetlayers{background,main}
\begin{document}
\begin{frame}
\begin{tikzpicture}
\uncover<1->{
\node[rectangle,draw,draw,fill=gray!50] (A) at (0,0) {abc};
\begin{pgfonlayer}{background}
\node[inner sep=3mm,draw,fit=(A)] {};
\end{pgfonlayer}
}
\uncover<2->{
\node[rectangle,draw,draw,fill=gray!50,below=11mm] (B) at (A) {def};
\begin{pgfonlayer}{background}
\node[inner sep=3mm,draw,fit=(B)] {};
\end{pgfonlayer}
}
\end{tikzpicture}
\end{frame}
\end{document}