If we keep tag name within selectors.
For example:
#divMainContentBody { … }
.spanImportant { … }
This minimizes the need to switch between your stylesheet and your markup, since the ID and class already tells you what element type it is referring to.
Updated after @Guffa's answer:
I found this advise in this book also http://answers.oreilly.com/topic/647-how-to-write-efficient-css-selectors/
Don’t qualify ID selectors
Because there is only one element in the page with a given ID, there’s
no need to add additional qualifiers. For example, DIV #toc is unnecessary and should be simplified to #toc.
Don’t qualify class selectors
Instead of qualifying class selectors for specific tags, extend
the class name to be specific to the use case. For example, change LI .chapter to .li-chapter, or better yet, .list-chapter.