diff --git a/CHANGELOG.md b/CHANGELOG.md
index 6ce4a9bff4dd..7e7ab3f889fa 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -11,6 +11,10 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 - Use configured `--letter-spacing` values for custom font size utilities ([#15099](https://github.com/tailwindlabs/tailwindcss/pull/15099))
 
+### Changed
+
+- Revert the new base styles for buttons and form controls ([#15100](https://github.com/tailwindlabs/tailwindcss/pull/15100))
+
 ## [4.0.0-beta.1] - 2024-11-21
 
 ### Added
diff --git a/integrations/upgrade/index.test.ts b/integrations/upgrade/index.test.ts
index 34be2cce0e6f..a65ee6092904 100644
--- a/integrations/upgrade/index.test.ts
+++ b/integrations/upgrade/index.test.ts
@@ -120,23 +120,6 @@ test(
       --- ./src/input.css ---
       @import 'tailwindcss';
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -229,23 +212,6 @@ test(
       --- ./src/input.css ---
       @import 'tailwindcss' prefix(tw);
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -310,23 +276,6 @@ test(
       --- ./src/index.css ---
       @import 'tailwindcss';
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -399,23 +348,6 @@ test(
       --- ./src/index.css ---
       @import 'tailwindcss';
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -493,23 +425,6 @@ test(
       --- ./src/index.css ---
       @import 'tailwindcss';
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -619,23 +534,6 @@ test(
 
       @import 'tailwindcss';
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -1140,23 +1038,6 @@ test(
       @import 'tailwindcss';
       @import './utilities.css';
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -1605,23 +1486,6 @@ test(
 
       @config './tailwind.config.ts';
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -1646,23 +1510,6 @@ test(
 
       @config "../../tailwind.config.ts";
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -1697,23 +1544,6 @@ test(
         --color-blue-500: #00f;
       }
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -1743,23 +1573,6 @@ test(
       @import 'tailwindcss/theme' layer(theme);
       @import 'tailwindcss/preflight' layer(base);
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -1791,23 +1604,6 @@ test(
 
       @config '../../tailwind.config.ts';
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -1988,23 +1784,6 @@ test(
       @import 'tailwindcss/theme' layer(theme);
       @import 'tailwindcss/preflight' layer(base);
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -2141,23 +1920,6 @@ test(
       @import 'tailwindcss/theme' layer(theme);
       @import 'tailwindcss/preflight' layer(base);
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -2275,23 +2037,6 @@ test(
       @import 'tailwindcss/theme' layer(theme);
       @import 'tailwindcss/preflight' layer(base);
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -2367,23 +2112,6 @@ test(
       @import 'tailwindcss';
       @import './styles/components.css' layer(components);
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -2609,23 +2337,6 @@ test(
         --radius-sm: var(--custom-rounded-sm);
       }
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -2710,23 +2421,6 @@ test(
       --- index.css ---
       @import 'tailwindcss';
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -2840,23 +2534,6 @@ test(
       @import 'tailwindcss/theme' layer(theme);
       @import 'tailwindcss/preflight' layer(base);
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -3035,23 +2712,6 @@ test(
         --opacity-100\\%: 100%;
       }
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
diff --git a/integrations/upgrade/js-config.test.ts b/integrations/upgrade/js-config.test.ts
index 85c8e60252e2..e0173bcf367c 100644
--- a/integrations/upgrade/js-config.test.ts
+++ b/integrations/upgrade/js-config.test.ts
@@ -267,23 +267,6 @@ test(
         }
       }
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -393,23 +376,6 @@ test(
         is-arr-mixed: null, true, false, 1234567, 1.35, 'foo', 'bar', 'true';
       }
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -492,23 +458,6 @@ test(
         --color-gray-950: oklch(0.145 0 0);
       }
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -583,23 +532,6 @@ test(
 
       @config '../tailwind.config.ts';
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -678,23 +610,6 @@ test(
 
       @config '../tailwind.config.ts';
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -769,23 +684,6 @@ test(
 
       @config '../tailwind.config.ts';
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -898,23 +796,6 @@ test(
         --color-primary: red;
       }
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -940,23 +821,6 @@ test(
         --color-primary: blue;
       }
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -1034,23 +898,6 @@ test(
         --color-primary: red;
       }
 
-      /*
-        In Tailwind CSS v4, basic styles are applied to form elements by default. To
-        maintain compatibility with v3, the following resets have been added:
-      */
-      @layer base {
-        input,
-        textarea,
-        select,
-        button {
-          border: 0px solid;
-          border-radius: 0;
-          padding: 0;
-          color: inherit;
-          background-color: transparent;
-        }
-      }
-
       /*
         The default border color has changed to \`currentColor\` in Tailwind CSS v4,
         so we've added these compatibility styles to make sure everything still
@@ -1111,23 +958,6 @@ describe('border compatibility', () => {
         --- src/input.css ---
         @import 'tailwindcss';
 
-        /*
-          In Tailwind CSS v4, basic styles are applied to form elements by default. To
-          maintain compatibility with v3, the following resets have been added:
-        */
-        @layer base {
-          input,
-          textarea,
-          select,
-          button {
-            border: 0px solid;
-            border-radius: 0;
-            padding: 0;
-            color: inherit;
-            background-color: transparent;
-          }
-        }
-
         /*
           The default border color has changed to \`currentColor\` in Tailwind CSS v4,
           so we've added these compatibility styles to make sure everything still
@@ -1190,23 +1020,6 @@ describe('border compatibility', () => {
         --- src/input.css ---
         @import 'tailwindcss';
 
-        /*
-          In Tailwind CSS v4, basic styles are applied to form elements by default. To
-          maintain compatibility with v3, the following resets have been added:
-        */
-        @layer base {
-          input,
-          textarea,
-          select,
-          button {
-            border: 0px solid;
-            border-radius: 0;
-            padding: 0;
-            color: inherit;
-            background-color: transparent;
-          }
-        }
-
         /*
           The default border color has changed to \`currentColor\` in Tailwind CSS v4,
           so we've added these compatibility styles to make sure everything still
@@ -1268,23 +1081,6 @@ describe('border compatibility', () => {
         "
         --- src/input.css ---
         @import 'tailwindcss';
-
-        /*
-          In Tailwind CSS v4, basic styles are applied to form elements by default. To
-          maintain compatibility with v3, the following resets have been added:
-        */
-        @layer base {
-          input,
-          textarea,
-          select,
-          button {
-            border: 0px solid;
-            border-radius: 0;
-            padding: 0;
-            color: inherit;
-            background-color: transparent;
-          }
-        }
         "
       `)
     },
@@ -1328,23 +1124,6 @@ describe('border compatibility', () => {
         --- src/tailwind.css ---
         @import 'tailwindcss';
 
-        /*
-          In Tailwind CSS v4, basic styles are applied to form elements by default. To
-          maintain compatibility with v3, the following resets have been added:
-        */
-        @layer base {
-          input,
-          textarea,
-          select,
-          button {
-            border: 0px solid;
-            border-radius: 0;
-            padding: 0;
-            color: inherit;
-            background-color: transparent;
-          }
-        }
-
         /*
           The default border color has changed to \`currentColor\` in Tailwind CSS v4,
           so we've added these compatibility styles to make sure everything still
@@ -1414,23 +1193,6 @@ describe('border compatibility', () => {
         @import 'tailwindcss/theme' layer(theme);
         @import 'tailwindcss/preflight' layer(base);
 
-        /*
-          In Tailwind CSS v4, basic styles are applied to form elements by default. To
-          maintain compatibility with v3, the following resets have been added:
-        */
-        @layer base {
-          input,
-          textarea,
-          select,
-          button {
-            border: 0px solid;
-            border-radius: 0;
-            padding: 0;
-            color: inherit;
-            background-color: transparent;
-          }
-        }
-
         /*
           The default border color has changed to \`currentColor\` in Tailwind CSS v4,
           so we've added these compatibility styles to make sure everything still
@@ -1549,23 +1311,6 @@ describe('border compatibility', () => {
           --spacing-miami: 1337px;
         }
 
-        /*
-          In Tailwind CSS v4, basic styles are applied to form elements by default. To
-          maintain compatibility with v3, the following resets have been added:
-        */
-        @layer base {
-          input,
-          textarea,
-          select,
-          button {
-            border: 0px solid;
-            border-radius: 0;
-            padding: 0;
-            color: inherit;
-            background-color: transparent;
-          }
-        }
-
         /*
           The default border color has changed to \`currentColor\` in Tailwind CSS v4,
           so we've added these compatibility styles to make sure everything still
@@ -1680,23 +1425,6 @@ describe('border compatibility', () => {
           --spacing-miami: 1337px;
         }
 
-        /*
-          In Tailwind CSS v4, basic styles are applied to form elements by default. To
-          maintain compatibility with v3, the following resets have been added:
-        */
-        @layer base {
-          input,
-          textarea,
-          select,
-          button {
-            border: 0px solid;
-            border-radius: 0;
-            padding: 0;
-            color: inherit;
-            background-color: transparent;
-          }
-        }
-
         /*
           The default border color has changed to \`currentColor\` in Tailwind CSS v4,
           so we've added these compatibility styles to make sure everything still
@@ -1800,23 +1528,6 @@ describe('border compatibility', () => {
           }
         }
 
-        /*
-          In Tailwind CSS v4, basic styles are applied to form elements by default. To
-          maintain compatibility with v3, the following resets have been added:
-        */
-        @layer base {
-          input,
-          textarea,
-          select,
-          button {
-            border: 0px solid;
-            border-radius: 0;
-            padding: 0;
-            color: inherit;
-            background-color: transparent;
-          }
-        }
-
         /*
           The default border color has changed to \`currentColor\` in Tailwind CSS v4,
           so we've added these compatibility styles to make sure everything still
diff --git a/packages/@tailwindcss-postcss/src/__snapshots__/index.test.ts.snap b/packages/@tailwindcss-postcss/src/__snapshots__/index.test.ts.snap
index 2bbee866c3a5..44635110668a 100644
--- a/packages/@tailwindcss-postcss/src/__snapshots__/index.test.ts.snap
+++ b/packages/@tailwindcss-postcss/src/__snapshots__/index.test.ts.snap
@@ -393,11 +393,6 @@ exports[`\`@import 'tailwindcss'\` is replaced with the generated CSS 1`] = `
     font-feature-settings: var(--default-font-feature-settings, normal);
     font-variation-settings: var(--default-font-variation-settings, normal);
     -webkit-tap-highlight-color: transparent;
-    --lightningcss-light: initial;
-    --lightningcss-dark: ;
-    --lightningcss-light: initial;
-    --lightningcss-dark: ;
-    color-scheme: light;
   }
 
   body {
@@ -496,6 +491,9 @@ exports[`\`@import 'tailwindcss'\` is replaced with the generated CSS 1`] = `
     font-variation-settings: inherit;
     letter-spacing: inherit;
     color: inherit;
+    opacity: 1;
+    background-color: #0000;
+    border-radius: 0;
   }
 
   ::file-selector-button {
@@ -504,6 +502,21 @@ exports[`\`@import 'tailwindcss'\` is replaced with the generated CSS 1`] = `
     font-variation-settings: inherit;
     letter-spacing: inherit;
     color: inherit;
+    opacity: 1;
+    background-color: #0000;
+    border-radius: 0;
+  }
+
+  :where(select:is([multiple], [size])) optgroup {
+    font-weight: bolder;
+  }
+
+  :where(select:is([multiple], [size])) optgroup option {
+    padding-inline-start: 20px;
+  }
+
+  ::file-selector-button {
+    margin-inline-end: 4px;
   }
 
   ::placeholder {
@@ -588,89 +601,6 @@ exports[`\`@import 'tailwindcss'\` is replaced with the generated CSS 1`] = `
     height: auto;
   }
 
-  select, textarea, input:where([type="text"], [type="email"], [type="password"], [type="date"], [type="datetime-local"], [type="month"], [type="number"], [type="search"], [type="time"], [type="week"], [type="tel"], [type="url"]) {
-    color: var(--lightningcss-light, #000) var(--lightningcss-dark, #fff);
-    background-color: var(--lightningcss-light, #fff) var(--lightningcss-dark, #ffffff1a);
-    border: 1px solid var(--lightningcss-light, #00000080) var(--lightningcss-dark, #ffffff40);
-    border-radius: 3px;
-    padding-block: 2px;
-    padding-inline: 4px;
-  }
-
-  :where(select:not([multiple], [size])) option, :where(select:not([multiple], [size])) optgroup {
-    color: fieldtext;
-    background-color: field;
-  }
-
-  :where(select:is([multiple], [size])) optgroup {
-    font-weight: bold;
-  }
-
-  :where(select:is([multiple], [size])) optgroup option {
-    padding-inline-start: 20px;
-  }
-
-  select:where(:disabled), textarea:where(:disabled), input:where([type="text"], [type="email"], [type="password"], [type="date"], [type="datetime-local"], [type="month"], [type="number"], [type="search"], [type="time"], [type="week"], [type="tel"], [type="url"]):where(:disabled) {
-    opacity: 1;
-    color: var(--lightningcss-light, #00000080) var(--lightningcss-dark, #ffffff80);
-    background-color: var(--lightningcss-light, #00000006) var(--lightningcss-dark, #ffffff1a);
-    border-color: var(--lightningcss-light, #0003) var(--lightningcss-dark, #ffffff26);
-  }
-
-  button, input:where([type="button"], [type="reset"], [type="submit"]) {
-    color: var(--lightningcss-light, #000) var(--lightningcss-dark, #fff);
-    background-color: var(--lightningcss-light, #0000000d) var(--lightningcss-dark, #fff6);
-    border: 1px solid var(--lightningcss-light, #00000080) var(--lightningcss-dark, #ffffff1a);
-    border-radius: 4px;
-    padding-block: 2px;
-    padding-inline: 4px;
-  }
-
-  ::file-selector-button {
-    color: var(--lightningcss-light, #000) var(--lightningcss-dark, #fff);
-    background-color: var(--lightningcss-light, #0000000d) var(--lightningcss-dark, #fff6);
-    border: 1px solid var(--lightningcss-light, #00000080) var(--lightningcss-dark, #ffffff1a);
-    border-radius: 4px;
-    padding-block: 2px;
-    padding-inline: 4px;
-  }
-
-  button:where(:hover), input:where([type="button"], [type="reset"], [type="submit"]):where(:hover) {
-    background-color: var(--lightningcss-light, #0000001a) var(--lightningcss-dark, #ffffff73);
-  }
-
-  ::file-selector-button:where(:hover) {
-    background-color: var(--lightningcss-light, #0000001a) var(--lightningcss-dark, #ffffff73);
-  }
-
-  button:where(:active), input:where([type="button"], [type="reset"], [type="submit"]):where(:active) {
-    background-color: var(--lightningcss-light, #00000006) var(--lightningcss-dark, #ffffff4d);
-  }
-
-  ::file-selector-button:where(:active) {
-    background-color: var(--lightningcss-light, #00000006) var(--lightningcss-dark, #ffffff4d);
-  }
-
-  button:where(:disabled), input:where([type="button"], [type="reset"], [type="submit"]):where(:disabled) {
-    opacity: 1;
-    background-color: var(--lightningcss-light, #00000006) var(--lightningcss-dark, #ffffff40);
-    border-color: var(--lightningcss-light, #0003) var(--lightningcss-dark, #ffffff1a);
-  }
-
-  :where(input:disabled)::file-selector-button {
-    opacity: 1;
-    background-color: var(--lightningcss-light, #00000006) var(--lightningcss-dark, #ffffff40);
-    border-color: var(--lightningcss-light, #0003) var(--lightningcss-dark, #ffffff1a);
-  }
-
-  input:where([type="file"]:disabled) {
-    color: var(--lightningcss-light, #00000080) var(--lightningcss-dark, #ffffff80);
-  }
-
-  ::file-selector-button {
-    margin-inline-end: 4px;
-  }
-
   [hidden]:where(:not([hidden="until-found"])) {
     display: none !important;
   }
diff --git a/packages/@tailwindcss-upgrade/src/codemods/migrate-preflight.test.ts b/packages/@tailwindcss-upgrade/src/codemods/migrate-preflight.test.ts
index afbc0eadfb3b..21793e1ed2c5 100644
--- a/packages/@tailwindcss-upgrade/src/codemods/migrate-preflight.test.ts
+++ b/packages/@tailwindcss-upgrade/src/codemods/migrate-preflight.test.ts
@@ -32,23 +32,6 @@ it("should add compatibility CSS after the `@import 'tailwindcss'`", async () =>
   ).toMatchInlineSnapshot(`
     "@import 'tailwindcss';
 
-    /*
-      In Tailwind CSS v4, basic styles are applied to form elements by default. To
-      maintain compatibility with v3, the following resets have been added:
-    */
-    @layer base {
-      input,
-      textarea,
-      select,
-      button {
-        border: 0px solid;
-        border-radius: 0;
-        padding: 0;
-        color: inherit;
-        background-color: transparent;
-      }
-    }
-
     /*
       The default border color has changed to \`currentColor\` in Tailwind CSS v4,
       so we've added these compatibility styles to make sure everything still
@@ -81,23 +64,6 @@ it('should add the compatibility CSS after the last `@import`', async () => {
     @import './foo.css';
     @import './bar.css';
 
-    /*
-      In Tailwind CSS v4, basic styles are applied to form elements by default. To
-      maintain compatibility with v3, the following resets have been added:
-    */
-    @layer base {
-      input,
-      textarea,
-      select,
-      button {
-        border: 0px solid;
-        border-radius: 0;
-        padding: 0;
-        color: inherit;
-        background-color: transparent;
-      }
-    }
-
     /*
       The default border color has changed to \`currentColor\` in Tailwind CSS v4,
       so we've added these compatibility styles to make sure everything still
@@ -144,23 +110,6 @@ it('should add the compatibility CSS after the last import, even if a body-less
     @import './foo.css';
     @import './bar.css';
 
-    /*
-      In Tailwind CSS v4, basic styles are applied to form elements by default. To
-      maintain compatibility with v3, the following resets have been added:
-    */
-    @layer base {
-      input,
-      textarea,
-      select,
-      button {
-        border: 0px solid;
-        border-radius: 0;
-        padding: 0;
-        color: inherit;
-        background-color: transparent;
-      }
-    }
-
     /*
       The default border color has changed to \`currentColor\` in Tailwind CSS v4,
       so we've added these compatibility styles to make sure everything still
@@ -207,23 +156,6 @@ it('should add the compatibility CSS before the first `@layer base` (if the "tai
     @variant foo {
     }
 
-    /*
-      In Tailwind CSS v4, basic styles are applied to form elements by default. To
-      maintain compatibility with v3, the following resets have been added:
-    */
-    @layer base {
-      input,
-      textarea,
-      select,
-      button {
-        border: 0px solid;
-        border-radius: 0;
-        padding: 0;
-        color: inherit;
-        background-color: transparent;
-      }
-    }
-
     /*
       The default border color has changed to \`currentColor\` in Tailwind CSS v4,
       so we've added these compatibility styles to make sure everything still
@@ -282,23 +214,6 @@ it('should add the compatibility CSS before the first `@layer base` (if the "tai
     @variant foo {
     }
 
-    /*
-      In Tailwind CSS v4, basic styles are applied to form elements by default. To
-      maintain compatibility with v3, the following resets have been added:
-    */
-    @layer base {
-      input,
-      textarea,
-      select,
-      button {
-        border: 0px solid;
-        border-radius: 0;
-        padding: 0;
-        color: inherit;
-        background-color: transparent;
-      }
-    }
-
     /*
       The default border color has changed to \`currentColor\` in Tailwind CSS v4,
       so we've added these compatibility styles to make sure everything still
diff --git a/packages/@tailwindcss-upgrade/src/codemods/migrate-preflight.ts b/packages/@tailwindcss-upgrade/src/codemods/migrate-preflight.ts
index 3d3635d01b50..8677d6af6b5e 100644
--- a/packages/@tailwindcss-upgrade/src/codemods/migrate-preflight.ts
+++ b/packages/@tailwindcss-upgrade/src/codemods/migrate-preflight.ts
@@ -30,25 +30,6 @@ const BORDER_COLOR_COMPATIBILITY_CSS = css`
   }
 `
 
-const FORMS_RESET_CSS = css`
-  /*
-    In Tailwind CSS v4, basic styles are applied to form elements by default. To
-    maintain compatibility with v3, the following resets have been added:
-  */
-  @layer base {
-    input,
-    textarea,
-    select,
-    button {
-      border: 0px solid;
-      border-radius: 0;
-      padding: 0;
-      color: inherit;
-      background-color: transparent;
-    }
-  }
-`
-
 export function migratePreflight({
   designSystem,
   userConfig,
@@ -79,7 +60,7 @@ export function migratePreflight({
     if (!isTailwindRoot) return
 
     // Figure out the compatibility CSS to inject
-    let compatibilityCssString = FORMS_RESET_CSS + '\n\n'
+    let compatibilityCssString = ''
     if (defaultBorderColor !== DEFAULT_BORDER_COLOR) {
       compatibilityCssString += BORDER_COLOR_COMPATIBILITY_CSS
       compatibilityCssString += '\n\n'
diff --git a/packages/@tailwindcss-upgrade/src/index.test.ts b/packages/@tailwindcss-upgrade/src/index.test.ts
index 7ab1ec2bde74..65d74937b42b 100644
--- a/packages/@tailwindcss-upgrade/src/index.test.ts
+++ b/packages/@tailwindcss-upgrade/src/index.test.ts
@@ -96,23 +96,6 @@ it('should migrate a stylesheet', async () => {
   ).toMatchInlineSnapshot(`
     "@import 'tailwindcss';
 
-    /*
-      In Tailwind CSS v4, basic styles are applied to form elements by default. To
-      maintain compatibility with v3, the following resets have been added:
-    */
-    @layer base {
-      input,
-      textarea,
-      select,
-      button {
-        border: 0px solid;
-        border-radius: 0;
-        padding: 0;
-        color: inherit;
-        background-color: transparent;
-      }
-    }
-
     /*
       The default border color has changed to \`currentColor\` in Tailwind CSS v4,
       so we've added these compatibility styles to make sure everything still
@@ -184,23 +167,6 @@ it('should migrate a stylesheet (with imports)', async () => {
     @import './my-components.css' layer(components);
     @import './my-utilities.css' layer(utilities);
 
-    /*
-      In Tailwind CSS v4, basic styles are applied to form elements by default. To
-      maintain compatibility with v3, the following resets have been added:
-    */
-    @layer base {
-      input,
-      textarea,
-      select,
-      button {
-        border: 0px solid;
-        border-radius: 0;
-        padding: 0;
-        color: inherit;
-        background-color: transparent;
-      }
-    }
-
     /*
       The default border color has changed to \`currentColor\` in Tailwind CSS v4,
       so we've added these compatibility styles to make sure everything still
@@ -243,23 +209,6 @@ it('should migrate a stylesheet (with preceding rules that should be wrapped in
     /**! My license comment */
     @import 'tailwindcss';
 
-    /*
-      In Tailwind CSS v4, basic styles are applied to form elements by default. To
-      maintain compatibility with v3, the following resets have been added:
-    */
-    @layer base {
-      input,
-      textarea,
-      select,
-      button {
-        border: 0px solid;
-        border-radius: 0;
-        padding: 0;
-        color: inherit;
-        background-color: transparent;
-      }
-    }
-
     /*
       The default border color has changed to \`currentColor\` in Tailwind CSS v4,
       so we've added these compatibility styles to make sure everything still
diff --git a/packages/tailwindcss/preflight.css b/packages/tailwindcss/preflight.css
index 7ccadd35d6ff..f8fe93f22368 100644
--- a/packages/tailwindcss/preflight.css
+++ b/packages/tailwindcss/preflight.css
@@ -23,7 +23,6 @@
   5. Use the user's configured `sans` font-feature-settings by default.
   6. Use the user's configured `sans` font-variation-settings by default.
   7. Disable tap highlights on iOS.
-  8. Set a default `color-scheme`.
 */
 
 html,
@@ -44,7 +43,6 @@ html,
   font-feature-settings: var(--default-font-feature-settings, normal); /* 5 */
   font-variation-settings: var(--default-font-variation-settings, normal); /* 6 */
   -webkit-tap-highlight-color: transparent; /* 7 */
-  color-scheme: light; /* 8 */
 }
 
 /*
@@ -239,7 +237,10 @@ video {
 }
 
 /*
-  Inherit font styles in all browsers.
+  1. Inherit font styles in all browsers.
+  2. Remove border radius in all browsers.
+  3. Remove background color in all browsers.
+  4. Ensure consistent opacity for disabled states in all browsers.
 */
 
 button,
@@ -248,11 +249,38 @@ select,
 optgroup,
 textarea,
 ::file-selector-button {
-  font: inherit;
-  font-feature-settings: inherit;
-  font-variation-settings: inherit;
-  letter-spacing: inherit;
-  color: inherit;
+  font: inherit; /* 1 */
+  font-feature-settings: inherit; /* 1 */
+  font-variation-settings: inherit; /* 1 */
+  letter-spacing: inherit; /* 1 */
+  color: inherit; /* 1 */
+  border-radius: 0; /* 2 */
+  background-color: transparent; /* 3 */
+  opacity: 1; /* 4 */
+}
+
+/*
+  Restore default font weight.
+*/
+
+:where(select:is([multiple], [size])) optgroup {
+  font-weight: bolder;
+}
+
+/*
+  Restore indentation.
+*/
+
+:where(select:is([multiple], [size])) optgroup option {
+  padding-inline-start: 20px;
+}
+
+/*
+  Restore space after button.
+*/
+
+::file-selector-button {
+  margin-inline-end: 4px;
 }
 
 /*
@@ -346,113 +374,6 @@ input:where([type='button'], [type='reset'], [type='submit']),
   height: auto;
 }
 
-/*
-  Apply consistent base form control styles across browsers.
-*/
-
-select,
-textarea,
-input:where(
-    [type='text'],
-    [type='email'],
-    [type='password'],
-    [type='date'],
-    [type='datetime-local'],
-    [type='month'],
-    [type='number'],
-    [type='search'],
-    [type='time'],
-    [type='week'],
-    [type='tel'],
-    [type='url']
-  ) {
-  border-radius: 3px;
-  padding-inline: 4px;
-  padding-block: 2px;
-  color: light-dark(black, white);
-  background-color: light-dark(white, rgb(255 255 255 / 10%));
-  border: 1px solid light-dark(rgb(0 0 0 / 50%), rgb(255 255 255 / 25%));
-}
-
-:where(select:not([multiple], [size])) option,
-:where(select:not([multiple], [size])) optgroup {
-  color: FieldText;
-  background-color: Field;
-}
-
-:where(select:is([multiple], [size])) optgroup {
-  font-weight: bold;
-}
-
-:where(select:is([multiple], [size])) optgroup option {
-  padding-inline-start: 20px;
-}
-
-select:where(:disabled),
-textarea:where(:disabled),
-input:where(
-    [type='text'],
-    [type='email'],
-    [type='password'],
-    [type='date'],
-    [type='datetime-local'],
-    [type='month'],
-    [type='number'],
-    [type='search'],
-    [type='time'],
-    [type='week'],
-    [type='tel'],
-    [type='url']
-  ):where(:disabled) {
-  opacity: 1;
-  color: light-dark(rgb(0 0 0 / 50%), rgb(255 255 255 / 50%));
-  background-color: light-dark(rgb(0 0 0 / 2.5%), rgb(255 255 255 / 10%));
-  border-color: light-dark(rgb(0 0 0 / 20%), rgb(255 255 255 / 15%));
-}
-
-/*
-  Apply consistent base button styles across browsers.
-*/
-
-button,
-::file-selector-button,
-input:where([type='button'], [type='reset'], [type='submit']) {
-  border-radius: 4px;
-  padding-inline: 4px;
-  padding-block: 2px;
-  color: light-dark(#000, #fff);
-  background-color: light-dark(rgb(0 0 0 / 5%), rgb(255 255 255 / 40%));
-  border: 1px solid light-dark(rgb(0 0 0 / 50%), rgb(255 255 255 / 10%));
-}
-
-button:where(:hover),
-::file-selector-button:where(:hover),
-input:where([type='button'], [type='reset'], [type='submit']):where(:hover) {
-  background-color: light-dark(rgb(0 0 0 / 10%), rgb(255 255 255 / 45%));
-}
-
-button:where(:active),
-::file-selector-button:where(:active),
-input:where([type='button'], [type='reset'], [type='submit']):where(:active) {
-  background-color: light-dark(rgb(0 0 0 / 2.5%), rgb(255 255 255 / 30%));
-}
-
-button:where(:disabled),
-:where(input:disabled)::file-selector-button,
-input:where([type='button'], [type='reset'], [type='submit']):where(:disabled) {
-  opacity: 1;
-  background-color: light-dark(rgb(0 0 0 / 2.5%), rgb(255 255 255 / 25%));
-  border-color: light-dark(rgb(0 0 0 / 20%), rgb(255 255 255 / 10%));
-}
-
-input:where([type='file']:disabled) {
-  color: light-dark(rgb(0 0 0 / 50%), rgb(255 255 255 / 50%));
-}
-
-::file-selector-button {
-  margin-inline-end: 4px;
-}
-
 /*
   Make elements with the HTML hidden attribute stay hidden by default.
 */