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

There is no functional difference between styles.xml and themes.xml as many answers have indicated.

It is worth noting that Google's iosched2014 app has ONLY a styles.xml (no themes.xml).

https://github.com/google/iosched