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

Taken from the Styles and Themes document, in the Defining Styles section:

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 .