Underscores is a starter framework designed for developers who want to create custom themes efficiently. It offers a clean, minimal codebase that serves as a foundation, avoiding the bloat of pre-built themes and allowing for full customization. This tool is ideal for those with coding experience who prefer to build themes from scratch without starting from zero.

• Lean, well-commented templates: Provides modern HTML5 templates with clear comments, reducing clutter and making it easier to understand and modify the code.
• Smart CSS organization: Includes starter CSS in style.css that is logically structured, helping developers quickly implement designs without unnecessary overrides.
• Custom template tags: Features template tags in inc/template-tags.php that keep templates clean by preventing code duplication and promoting reusable functions.
• Responsive navigation: Comes with a script at js/navigation.js that enables toggled dropdown menus on small screens, ready for styling without extra setup.
• Sample layouts and tools: Offers two sample CSS layouts for sidebars, a 404 template, and optional custom header implementations to accelerate common theming tasks.