Underscores is a minimal starter theme designed for developers who want to build custom website themes from the ground up. It provides a clean, well-structured foundation without imposing design decisions, making it ideal for experienced creators.

Key features include:

• Lean HTML5 templates: Provides a just-right amount of modern, commented templates to serve as a solid starting point for your code.
• Organized starter CSS: Smartly organized CSS in style.css offers a foundation that helps you implement your own design quickly.
• Custom template tags: Functions in inc/template-tags.php help keep template files clean and prevent code duplication.
• Responsive navigation: Includes a script at js/navigation.js that converts menus into toggled dropdowns on small screens, ready for custom styling.
• Sample layouts and functions: Offers optional sample layouts and helper functions, like a custom header implementation and a 404 template, to improve the theming experience.