Skins and styles are pretty much different.
If you look at this site it is a style.
If you look at UBBDEV it is a skin and style.
If you look at my site it is a skin and style.
Styles are pretty much nothing but a little part of the site making the board conform to the color layout of the site. If you add a custom header and footer then your adding skins and styles together. My interpretation anyways.
My site has a custom designed morphing header. Yes it is written in javascript and easy to steal I know. But the site template changes daily if I want it to or even can change from day to night depending on the template displayed. That is a skin not a style.