Here's an example :
\documentclass[12pt]{report}
\usepackage{amsmath, amssymb, amsthm}
\usepackage{tikz}
\usetikzlibrary{shadows}
\newcommand*\squared[1]{\tikz[baseline=(char.base)]{\node[shape=rectangle, draw, inner color = white, drop shadow = {opaque, black}, inner sep=3pt, text justified] (char) {#1};}}
\newtheoremstyle{exercise}
{\topsep}
{\topsep}
{\hangindent=2em}
{}
{}
{}
{.8em}
{\squared{\thmnumber{#2}}}
\theoremstyle{exercise}
\newtheorem{exercise}{}
\renewcommand{\arraystretch}{1.75}
\usepackage{tabularx}
\begin{document}
\begin{exercise}
\begin{tabularx}{\textwidth}{r @{\hskip .4em} X}
a) & This is a test. \\
b) & This is a long test. \\
c) & This is a very long test.
\end{tabularx}
\end{exercise}
\end{document}
What I want is the number of the exercise to be aligned with the top of the tabularx (question a)) instead of being aligned with the middle of the tabularx.