From pure experience:
During operation, you can keep everything separated (reset.css, forms.css, main.css, etc.), if it is difficult for you to work with one file - I do not even do this ...
When creating products - save everything in one file - without importing - 1 server request - minimize your css.
The exception is additional ie.css if you want to keep your access check / pass pass main.css (I also do not do this, since none of my clients cared for validation - people want it to work, icons are not a trend :) - so I just use hacks through my main.css (#, _, etc.))
easwee
source share