Underscores (_s) is a minimal starter theme designed for developers and designers who build custom themes from the ground up. It provides a clean, standards-compliant foundation without pre-built styles or complex frameworks, making it ideal for those who want full control over their final product.

• Lean, Modern Templates: Offers a just-right amount of well-commented HTML5 templates, including a 404 page, to serve as a solid structural starting point.
• Organized Starter CSS: Features smartly organized CSS in style.css that establishes a sensible baseline, helping you implement your design quickly without fighting unnecessary styles.
• Custom Template Tags: Includes custom template tags in inc/template-tags.php to keep your template files clean, prevent code duplication, and promote maintainable code.
• Responsive Navigation: Provides a JavaScript file (js/navigation.js) that converts the main menu into a toggled dropdown on small screens, offering a responsive foundation ready for custom styling.
• Sample Layouts & Functions: Contains two sample CSS layouts for sidebars and optional sample code for custom headers and theme functions, giving practical examples to extend.