activity_main.xml

<RelativeLayout xmlns:android="http://schemas.android.com/apk/res/android"
    xmlns:tools="http://schemas.android.com/tools"
    android:layout_width="match_parent"
    android:layout_height="match_parent"
    android:paddingBottom="@dimen/activity_vertical_margin"
    android:paddingLeft="@dimen/activity_horizontal_margin"
    android:paddingRight="@dimen/activity_horizontal_margin"
    android:paddingTop="@dimen/activity_vertical_margin"
    tools:context=".MainActivity" >

    <TextView
        android:id="@+id/editText1"
        android:layout_width="wrap_content"
        android:layout_height="wrap_content"
        android:layout_centerHorizontal="true"
        android:layout_centerVertical="true"
        android:text="center - inline textsize which overrides activity theme"
        android:textSize="12sp" />

    <TextView
        android:id="@+id/editText2"
        android:layout_width="wrap_content"
        android:layout_height="wrap_content"
        android:layout_alignParentBottom="true"
        android:layout_centerHorizontal="true"
        android:text="bottom - inherits text size from activity theme" />

    <TextView
        android:layout_width="wrap_content"
        android:layout_height="wrap_content"
        android:layout_alignParentTop="true"
        android:layout_centerHorizontal="true"
        android:text="top - inherits text size from activity theme" />

</RelativeLayout>

AndroidManifest.xml

<?xml version="1.0" encoding="utf-8"?>
<manifest xmlns:android="http://schemas.android.com/apk/res/android"
    package="com.example.stackoverflow_sample"
    android:versionCode="1"
    android:versionName="1.0" >

    <uses-sdk
        android:minSdkVersion="14"
        android:targetSdkVersion="17" />

    <application
        android:allowBackup="true"
        android:icon="@drawable/ic_launcher"
        android:label="@string/app_name"
        android:theme="@style/AppTheme" >
        <activity
            android:name="com.example.stackoverflow_sample.MainActivity"
            android:label="@string/app_name" >
            <intent-filter>
                <action android:name="android.intent.action.MAIN" />

                <category android:name="android.intent.category.LAUNCHER" />
            </intent-filter>
        </activity>
    </application>

</manifest>

styles.xml

<resources xmlns:android="http://schemas.android.com/apk/res/android">

    <style name="AppBaseTheme" parent="android:Theme.Light"></style>

    <style name="AppTheme" parent="AppBaseTheme">
        <item name="android:textSize">32sp</item>
    </style>

</resources>