body{
	background-color: #FFFFFF;
	font-family: Tahoma, Helvetica, sans-serif;
	font-size: 12px;
	color: #696969;
	}

table {width: 100%; margin: 5; padding: 5; font-size: small; text-align: right;}
table td {padding: 0; border-width: 0; vertical-align: top; font-family: Tahoma, Helvetica, sans-serif; font-size: 12px;}

td#headermenu {border:1px solid #FFFFFF; padding:3px; text-align:center; color:#FFFFFF; font-size:12px;}
td#headermenu a{color:#FFFFFF; font-weight:bold; font-size:15px;}

a:hover{ color: #FEC03F;}
a:link{ color: #009900; font-weight: bold; text-decoration: none;}
a:active{ color: #FF9900; text-decoration: none; }
a:visited{ color: #009900; text-decoration: none; }
h1 {font-size: 18px;}
h2 {font-size: 16px;}
h3 {font-size: 15px;}
h4 {font-size: 13px;}
form {margin: 0px; padding: 0px;}
ul {margin: 2px; padding: 2px; list-style: decimal inside; text-align: right;}
li {margin-right: 2px; list-style: square inside; background-color: transparent;}
b {font-weight: bold;}

hr {height: 3px; border: 3px solid #FFD700; filter: Alpha(Opacity=100,FinishOpacity=10,Style=2); width: 95%;}

.linkBlue{ color: #6ECEF1; }
.linkBlue a:link{ color: #6ECEF1; }
.linkBlue a:visited{ color: #6ECEF1; }
.linkGray{ color: #999999; }
.linkGray a{ color: #999999; }

.b_top{ background: url(images/b_top.gif) repeat; height: 8px; }
.b_bottom{ background: url(images/b_bot.gif) repeat; height: 8px; }
.b_right{ background: url(images/b_right.gif) repeat; width: 8px; }
.b_left{ background: url(images/b_left.gif) repeat; width: 8px; }

.blockright{
	margin-bottom: 6px;
	width: 160px;
	text-align: center;
}
.blocktitle{
   font-family: Verdana, Tahoma, Helvetica;
	font-size: 15px;
	font-weight: bold;
	color: #00008B;
	text-align: center;
	}

.navBar{text-align: center;	color: #FFFFFF;	font-family: Verdana, Tahoma, Helvetica, sans-serif; font-size: 12px; font-weight: bold;}
.navBar a{ color: #FFFFFF; text-decoration: none; }
.navBar td{ vertical-align: middle; padding: 0px; }

.navtext {font-size:10px; vertical-align: middle;}
.navinput {width: 7em; height: 1.3em; font-size: 80%;  border:1px solid #000000; background-color: #E9E9E9; padding:0px 2px 0px 0px; vertical-align: middle;}
.navinputImage {vertical-align: middle;}
.bcenterbg {background: url('center_bg.gif'); font-size: 12px; font-weight: bold; height: 37px; letter-spacing: 1px; line-height:37px; vertical-align: bottom;}
.bcenterright {background: url('center_right.gif'); height: 37px; width: 11px;}
.bcenterleft {background: url('center_left.gif'); height: 37px; width: 11px;}
.contentbox {background-color: #fcfcfc; color: #000000;}
.centerContent {border-bottom: #cccccc 1px solid; background-color: #dee3e7; color: #000000;}
.tabOn {padding: 2px; text-align:right; border-top: 1px solid #CCCCCC; border-right: 1px solid #CCCCCC; cursor: pointer; color: #000000; background-color: #FFFFFF; width: 120px;}
.tabOff {padding: 2px; text-align:right; background-color: #F6F6F6; color: #666666; border-top: 1px solid #CCCCCC; border-right: 1px solid #CCCCCC; cursor: pointer; width: 120px;} 
.outer {	border: 1px dotted #D3D3D3;}
.head {background-color: #F8E8B1; color: #696767; padding: 5px; font-weight: bold;}
.even {background-color: #f5f5f5; padding: 5px;}
.odd {background-color: #FFFFFF; padding: 5px;}
tr.even td {background-color: #f5f5f5; padding: 5px;}
tr.odd td {background-color: #ffffff; padding: 5px;}
.foot {background-color: #f5f5f5; padding: 5px; font-weight: bold;}
.copyright {font-size: 10px; background-color: transparent;}
a.copyright {color: #003399; background-color:transparent;}
a.copyright:hover {color: #C23030; text-decoration: none; background-color:transparent;}
th {background-color: #009900; color: #FFFFFF; padding: 2px; vertical-align: middle; font-family: Tahoma, Helvetica, sans-serif;}

.comTitle {font-weight: bold; margin-bottom: 2px;}
.comText {padding: 2px;}
.comUserStat {font-size: 10px; color: #2F5376; font-weight:bold; border: 1px solid silver; background-color: #ffffff; margin: 2px; padding: 2px;}
.comUserStatCaption {font-weight: normal;}
.comUserStatus {margin-right: 2px; margin-top: 10px; color: #2F5376; font-weight:bold; font-size: 10px;}
.comUserRank {margin: 2px;}
.comUserRankText {font-size: 10px;font-weight:bold;}
.comUserRankImg {border: 0;}
.comUserName {border: 0;}
.comUserImg {margin: 2px;}
.comDate {font-weight: normal; font-style: italic; font-size: smaller}
.comDateCaption {font-weight: bold; font-style: normal;}

input.formButton {border: 1px solid #5E5D63; color: #000000; background-color: #ffffff; font-family: Tahoma, helvetica, sans-serif; text-align: center}
input.Button2 {border: 0px; background-color: #ffffff;}
textarea.formBox {border: #000000 1px solid; background: #ffffff; font: 11px Tahoma, helvetica, sans-serif; }
input.formTextBox {border: #000000 1px solid;background: #ffffff; font: 11px Tahoma, helvetica, sans-serif; }
select {border: #000000 1px solid;background: #ffffff; font: 10px; font-family: Tahoma, helvetica,sans-serif; }

div.xoopsCode {padding: 3px; font-size: 12px; color: #FF6600; background-color: #ffffff; border-left: #FFCC00 1px dashed; border-top:  #FFCC00 1px dashed; border-right: #FFCC00 1px dashed; border-bottom: #FFCC00 1px dashed; text-align: left; direction: ltr;}
div.xoopsQuote {padding: 3px; font-size: 12px; color: #FF6600; line-height: 125%; text-align: justify; background-color: #ffffff; border-left: #FFCC00 1px dashed; border-top: #FFCC00 1px dashed; border-right: #FFCC00 1px dashed; border-bottom: #FFCC00 1px dashed;}

div.xoopsQuote a:link, div.xoopsQuote a:visited { color: Black; font-weight: bold; background-color: transparent; }
div.xoopsQuote a:hover, div.xoopsQuote a:active { color: #1778cb; font-weight: bold; background-color: transparent; }

.item{ font-family: Tahoma, Helvetica, sans-serif; }
.itemTitle{ font-size: 14px; color: #FF9900; font-weight: bold; }
.itemTitle a{ color: #FF9900; text-decoration: none; }
.itemBody{ background-color: #f5f5f5; text-align: justify; border: 1px solid #CCCCCC; padding: 6px; }
.itemPoster{ font-size: 9px; }

.bottomBar{ background-color:#89C845; height:6px; }
.navBottom{ 
	vertical-align:middle; 
	text-align: right; 
	font-size: 10px; 
	font-weight: normal; 
	font-family: Tahoma, Helvetica, sans-serif;
	color: #000000; 
}
.navBottom a{ color: #000000; text-decoration: none; font-weight: normal;}
===================================================================================================================

tr.foot td {background-color: #f7f7f7; padding: 3px; font-weight: bold;}

/* forms elements */
input {
	border: 1px solid #CCCCCC;
	font-size: 11px;
	font-family: Tahoma, helvetica, sans-serif;
	color: Gray;
	background-color: #ffffff;
	padding-left: 3px;
	background-color: #f7f7f7;
}

td#usermenu a {text-align: right;}

================================
Appendix
/* color -- dropdown menu for Forum */
div.dropdown a, div.dropdown .menubar a{
	color:#FFF;
}

div.dropdown .menu, div.dropdown .menubar, div.dropdown .item, div.dropdown .separator{
	background-color: #2F5376; /* color set in your theme/style.ss .th{} is recommended */
	color:#FFF;
}

div.dropdown .separator{
	border: 1px inset #e0e0e0;
}

div.dropdown .menu a:hover, div.dropdown .userbar a:hover{
	color: #333;
}
/* color - end */

2 Fix for "right-to-left" themes (Arabic, Persian and more): adding to theme/style.css as following:

/* direction -- for rtl */
div.dropdown ul, div.dropdown .userbar{
	direction: ltr;
}

div.dropdown li ul {
	left: -150px !important; /* for IE, tune the value if necessary */
}
div.dropdown li>ul { 
	left: -1px !important; /* for non-IE, tune the value if necessary */
}

div.dropdown .userbar{
	float: right !important;  /* need a more formal solution, any help would be appreciated */
}
/* direction fix end */