Underscores is a starter theme for content management systems, aimed at developers who want to build custom themes from scratch. It offers a clean, minimal foundation that avoids bloated features, allowing for focused design and coding work. This tool is ideal for those familiar with theme development who prefer full control over their projects.

• Lean, well-commented templates: The theme includes modern HTML5 templates with clear comments, making it easy to understand and modify the code without unnecessary complexity.
• Smart CSS organization: Starter CSS in style.css is structured to help developers quickly implement designs, with minimal styles that don't interfere with customization.
• Custom template tags: Functions in inc/template-tags.php reduce code duplication and keep templates clean, improving maintainability and efficiency during development.
• Responsive navigation: A script at js/navigation.js enables toggled dropdown menus for small screens, providing a responsive base that developers can style with CSS.
• Sample layouts and features: It includes optional elements like a 404 template, sample custom headers, and CSS layouts for sidebars, offering flexibility without imposing rigid structures.