Change order of Style Sheets
<?xml version="1.0"?>
<layout>
<default>
<reference name="head">
<!-- ... you have to remove style sheet then add again after the prefered style sheet ... -->
<action method="removeItem"><type>skin_css</type><name>css/styles.css</name></action>
<action method="addItem"><type>skin_css</type><name>css/theme.css</name></action>
<action method="addItem"><type>skin_css</type><name>css/styles.css</name></action>
</reference>
</default>
</layout>