Eliminate render-blocking JavaScript and CSS in above-the-fold content

In most cases this won’t actually increase your speed by much but will make your site design “flash” in and look bad. If your site is fast then ignore this notice (search engines care about actual speed not “scores”) and most websites do not defer the CSS because it makes the site render not as nicely and as long as you aren’t loading JS from 3rd party API’s it won’t make much difference anyway (themes should be loading scrips from WP core or the theme so usually it’s fine).

Of course if you really want to there are plugins for that or you can use custom code. Here is a good tutorial – http://matthewhorne.me/defer-async-wordpress-scripts/ – just be careful because some themes and plugins purposely add JS to the header because it’s needed early on.