Cascading Style Sheets (CSS) allow separation of document structure (HTML) from presentation (formatting). CSS defines styles that can be applied to structural elements like headings, paragraphs, and tables. A CSS file contains rules that assign property-value pairs to selectors like tags. For example, a rule could set all <h1> tags to be Verdana font, size 2em, and red color. CSS rules cascade from broad to specific scope and can override each other. This allows base styles to be overridden for specific sections.