Mark tells us that the women entered the sepulcher, and there saw a young man sitting on the right side, covered with a long white garment, and that they were frightened. In Matthew's version, the stone was already rolled away from the sepulcher and the angel was sitting upon it. The explanation may be that Matthew has simply said nothing about the angel whom they saw when they entered into the sepulcher, and that Mark has said nothing about the one whom they saw sitting outside upon the stone. In this way they would have seen two angels, and have assumed two separate angelic reports.
Source: HARMONY OF THE GOSPELS 3.24.63