The order of CSS priority is (from least important to most important):

Whichever CSS file gets called LAST is the one that takes priority. Then 
whatever is in the head HTML file's <style></style> tags, then on the 
individual elements themselves (i.e. <a style="width:100px"></a>).

So if you link to your base.css, then to layout's style.css, and they both 
reference the same textarea, then the last one (and most specific) takes 
priority.

This also means that:

#my-form textarea {
    width: 100px;
}

Will take priority over the less specific:

textarea {
    width: 150px;
}

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