Forum Moderators: mack
Because headings are intended as a "quick summary" for that section of a document, search engines traditionally have looked a bit more closely at the text they contain as being a relevance indicator. But more recently because of abuse, particularly of the H1 tag, search engines cannot depend on H1 text to be a good indicator of relevance the way it used to.
However, if your page uses a properly nested set of H tags for true headings and sub-headings:
H1
----H2
-------H3
----H2
-------H3
----------H4
----H2
...then you are exposing your content structure to the search engine, and that does help your content become more "transparent" to their algorithm.
CSS makes no difference to the spider -- CSS is about how a page is rendered visually, and not at all about the meaning of the content.