Storage of CSS Files in Site Collections
Aside from referencing CSS files on the Web front-end, SharePoint also references CSS files in the site collection’s Style Library in publishing sites. By default, when you create a new SharePoint Server 2010 site collection based on one of the publishing site templates, SharePoint adds a number of CSS files relating to publishing functionality to the Style Library. Alternatively, if you choose to enable the publishing Feature on a site collection post-deployment then SharePoint adds the additional publishing CSS files to the Style Library.
In addition to publishing CSS files, when you create custom CSS files, you typically store those files in the Style Library and reference them in your custom master ...
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