Author: The author specifies style sheets for a source document according to the conventions of the document language. For instance, in HTML, style sheets may be included in the document or linked externally.
User: The user may be able to specify style information for a particular document. For example, the user may specify a file that contains a style sheet or the user agent may provide an interface that generates a user style sheet (or behaves as if it did).
User agent: Conforming user agents must apply a default style sheet (or behave as if they did). A user agent's default style sheet should present the elements of the document language in ways that satisfy general presentation expectations for the document language (e.g., for visual browsers, the EM element in HTML is presented using an italic font). See A sample style sheet for HTML for a recommended default style sheet for HTML documents.