Underscores is a minimal starter theme designed for developers who build custom themes for websites. It provides a clean, well-commented codebase as a foundation, allowing developers to focus on creating unique designs and functionality without the bloat of a full-featured theme.

Key features include:

• Modern HTML5 Templates: A just-right amount of lean, well-commented templates that serve as a solid starting point.
• Organized Starter CSS: Smartly organized CSS in style.css helps you quickly implement your design vision.
• Custom Template Tags: Functions in inc/template-tags.php keep templates clean and prevent code duplication.
• Responsive Navigation: A script at js/navigation.js creates a toggled dropdown menu for small screens.
• Sample Layouts: Includes two sample CSS layouts in layouts/ for sidebars on either side of your content. The theme is intentionally minimal, with ultra-minimal CSS, so it gets out of your way while providing essential structure. It is licensed under GPLv2 or later, encouraging open use and modification.