Underscores is a starter theme framework designed for developers who want to create custom themes from the ground up. It serves as a clean, minimal foundation that you can modify and extend, avoiding the constraints of pre-built themes. This tool is ideal for those with coding experience who prefer full control over their theme's structure and design.

Key features include:

• Lean, well-commented HTML5 templates: Provides a just-right amount of code to start with, reducing clutter and making customization straightforward.
• Smartly organized starter CSS: Helps you quickly implement your design ideas without wrestling with complex stylesheets.
• Custom template tags and functions: Keeps your templates clean and prevents code duplication, improving maintainability.
• Responsive navigation script: Includes a JavaScript file that makes menus toggle on small screens, ready for CSS customization.
• Sample layouts and optional components: Offers two CSS layouts for sidebars and an optional custom header implementation to accelerate development.

All code is licensed under GPLv2 or later, allowing you to use it freely for commercial or personal projects. By focusing on essentials, Underscores lets you focus on building unique, high-quality themes without unnecessary overhead.