Underscores is a starter theme designed for developers who want to create custom themes from scratch, avoiding bloated frameworks. It serves as a minimal, hackable base that can be transformed into unique designs, ideal for those with coding skills who prefer full control over their projects.

• Lean, well-commented templates: Offers modern HTML5 templates with minimal CSS, reducing clutter and allowing developers to focus on design without unnecessary code getting in the way.
• Smart organization and features: Includes custom template tags to prevent code duplication, a navigation script for mobile-friendly menus, and sample layouts for sidebars, all structured to improve the theming experience.
• Helpful starter assets: Provides a 404 template, optional custom header implementation, and organized starter CSS in style.css to help quickly prototype and build designs from the ground up.
• Open-source licensing: Licensed under GPLv2 or later, enabling free use, modification, and distribution for creating innovative themes and projects.