Underscores is a minimalist starter theme designed for developers who want to build custom website themes from the ground up. It provides a clean, standards-compliant foundation, avoiding pre-built design choices so you can implement your own visual style and functionality.

Key features include:

• Lean, Modern Templates: A just-right amount of well-commented, semantic HTML5 templates that serve as a solid starting point for any project.
• Organized Starter Code: Smartly organized CSS and PHP functions, like custom template tags, help keep your code clean and prevent duplication as you build.
• Responsive Navigation: Includes a JavaScript file for a mobile-friendly, toggled dropdown menu system that is ready for custom styling.
• Development-Friendly Structure: Comes with optional sample implementations for features like custom headers and provides two sample CSS layouts for sidebars.
• Open Source License: Licensed under GPLv2 or later, giving you the freedom to use and modify the code for any project.