Depends what you're using them for - for SEO purposes <h1> is more important than <h2> and <h2> is more important than <h3> - i.e. google will add more weight to the content within the <h1> tag than the <h2>
size, color etc can be controlled by CSS and google won't know anything about it so you could have your H1 tags exactly the same size and color as ordinary text but that means your users wouldn't realise it was a heading and therefore not realise the importance.
Depends what you're trying to do with them really.
Brett
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