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;
}