What is difference among styles.xml and themes.xml

Question

May I know what is the difference between styles.xml and themes.xml? To me, they just look same as both XML are in the same format.

Answer 1

Quoted from Android API guide:

To create a set of styles, save an XML file in the res/values/ directory of your project. The name of the XML file is arbitrary, but it must use the .xml extension and be saved in the res/values/ folder. The root node of the XML file must be .

Full documentation

So I guess it really doesn't matter if you put any styles in any files as long as it's an xml file which locates in res/values/ folder.